TEACHER GIFTS Thesedesigns are
|
|
Personalized TEACHER APPRECIATION GIFTS BESTVIEWED WITH INTERNET EXPLORER HOME GIFTGALLERY PACKERGIFTS 1 PACKERGIFTS 2 PACKERGIFTS 3 PACKERGIFTS 4 PACKERORNAMENTS NFLGIFTS BADGERGIFTS RED HAT GIFTS ANGELS BABY& CHILDGIFTS BATHDECOR BIRTHSTONEGIFTS PERSONALIZEDORNAMENTS 1 PERSONALIZEDORNAMENTS 2 PERSONALIZED ORNAMENTS 3 BABY'SFIRST CHRISTMAS ORNAMENTS SNOWMEN AMERICANA GINGERBREAD SOUTHWEST TEACHERGIFTS SIGNS PERSONALIZEDSIGNS 1 PERSONALIZEDSIGNS 2 PERSONALIZED SIGNS 3 "TOP PICKS"-MOST POPULAR PETDESIGNS WEDDING HOLIDAY HANUKKAH NAUTICAL BIRDHOUSES MISCELLANEOUS CUSTOMDESIGNS KAYLA'S KORNER VIEWCART OURPOLICIES ORDEROPTIONS WHOLESALE TESTIMONIALS SHOWS LINKS TopSite Links LinkExchange Applyfor our Award ABOUT US & CONTACT INFO E-MAIL SecureOrdering TEACHER GIFTS Thesedesigns are perfect expressions of appreciation for that Special Teacher whohas done so much. These Teacher's gifts are handcrafted, unique and fun. Pricesinclude shipping within the continental U.S. Click onthumbnail for larger view. TEACHER APPLE II NEW Red apple personalized with hand painted off- white lettering. Leave blank any lines you do not want added. Item #:4001 Size: 7" x 8.5" Price: $16.95 (includes shipping) Name: Grade/Class/Room: School: Year : SMILING TEACHER PENCIL NEW Smiling bright yellow pencil can be personalized as desired. Hand painted black lettering. Leave blank any lines you do not want added. Item #:4002 Size: 10" Price:18.95 (includes shipping) Lines 1 & 2: Lines 3 & 4: Line 5: SMALL TEACHER APPLE NEW Hand painted teacher verse and name in off-white on cute apple shape. Item #:4003 Size: 6" Price: $16.95 (includes shipping) Choose Wording: A SPECIAL TEACHER IS REMEMBERED FOREVER IT TAKES A SPECIAL PERSON TO BE A GREAT TEACHER A TEACHER TAKES A HAND, OPENS A MIND AND TOUCHES A HEART TEACHING IS THE PROFESSION THAT CREATES ALL OTHERS TEACHERS PLANT THE SEEDS OF THE FUTURE TEACHERS CAN'T LIVE ON APPLES ALONE YOU CAN'T SCARE ME - I TEACH! THE BEST TEACHERS TEACH FROM THE HEART, NOT FROM THE BOOK TEACHING IS A WORK OF HEART TEACHING IS TO TOUCH A LIFE FOREVER MANY CAN TEACH, ONLY A SPECIAL FEW CAN REACH A GREAT TEACHER LOVES TEACHING OTHERS TO LOVE LEARNING TEACHERS CHANGE THE WORLD ONE CHILD AT A TIME Name : HALF APPLE TEACHER SIGN NEW Tan sign with apple stamp and black hand painted lettering in verse of your choice. Personalized with name. Item #: 4004 Size: 5" x 7" Price: $15.95 (includes shipping) Name : Choose Wording: A SPECIAL TEACHER IS REMEMBERED FOREVER IT TAKES A SPECIAL PERSON TO BE A GREAT TEACHER A TEACHER TAKES A HAND, OPENS A MIND AND TOUCHES A HEART TEACHING IS THE PROFESSION THAT CREATES ALL OTHERS TEACHERS PLANT THE SEEDS OF THE FUTURE TEACHERS CAN'T LIVE ON APPLES ALONE YOU CAN'T SCARE ME - I TEACH! THE BEST TEACHERS TEACH FROM THE HEART, NOT FROM THE BOOK TEACHING IS A WORK OF HEART TEACHING IS TO TOUCH A LIFE FOREVER MANY CAN TEACH, ONLY A SPECIAL FEW CAN REACH A GREAT TEACHER LOVES TEACHING OTHERS TO LOVE LEARNING TEACHERS CHANGE THE WORLD ONE CHILD AT A TIME TEACHER'S SIGN Painted to look like an old-fashioned blackboard, and accented with cutout shapes: smiling apple, crayons and pencil. Personalized with teacher's name (and grade/class/room, if desired). Size: 5" x 11". Item #: 139 Price: $18.95 (includes shipping) Personalization: TEACHER'S APPLE SIGN Verse of hand painted lettering on an apple cutout shape sign. Perfect gift for a special teacher who has done so much all year long. Personalized with teacher's name on the leaf. Size: 8.5" x 8.5" Item #: 306 Price: 18.95 (includes shipping) Personalization: TEACHER SNOWMAN ORNAMENT Snowman with red hat, scarf and apple! Says "Special Teacher" on body. Personalized with name on hat, and date on scarf. Size: 4" Item #: 305 Price: $6.95 (includes shipping) Personalization: No Date 2001 2002 2003 2004 2005 2006 2007 2008 TEACHER PENCIL ORNAMENT Pencil design trimmed with a mini apple. Says "Special Teacher". Can be personalized with name and date. Size: 4.5" Item #: 901 Price: $6.95 (includes shipping) Personalization: No Date 2001 2002 2003 2004 2005 2006 2007 2008 TEACHER SNOWMAN The perfect snowman for your Favorite Teacher , with print scarf (fabrics may vary), an apple on the base & a brass charm trimming his knit hat. Wire arms. Size: 8" Item #: 304 Price: $ 9.95 (includes shipping) TEACHER LINES With a Variety of Sayings to choose from. Stenciled tan check background and accented with a smiling wooden apple with a winning personality. Size: 3" x 4" or 3" x 5"(depends on saying) Item #:105-T Price: $6.95 (includes shipping) Select Saying: A SPECIAL TEACHER IS REMEMBERED FOREVER IT TAKES A SPECIAL PERSON TO BE A GREAT TEACHER A TEACHER TAKES A HAND, OPENS A MIND AND TOUCHES A HEART TEACHING IS THE PROFESSION THAT CREATES ALL OTHERS TEACHERS PLANT THE SEEDS OF THE FUTURE TEACHERS CAN'T LIVE ON APPLES ALONE YOU CAN'T SCARE ME - I TEACH! THE BEST TEACHERS TEACH FROM THE HEART, NOT FROM THE BOOK TEACHING IS A WORK OF HEART TEACHING IS TO TOUCH A LIFE FOREVER MANY CAN TEACH, ONLY A SPECIAL FEW CAN REACH A GREAT TEACHER LOVES TEACHING OTHERS TO LOVE LEARNING TEACHERS CHANGE THE WORLD ONE CHILD AT A TIME TEACHER APPLE ORNAMENT Personalized ornament for a special gift. Cut from 3mm poplar. Size: 3" Item #: 302 Price: $6.95 (includes shipping) Personalized Gift Personalization: Date: No Date 2001 2002 2003 2004 2005 2006 2007 2008 TEACHER'S PERSONALIZED CRAYON Colorful Crayon Design personalized with name. Choose from hanging sign or pencil holder with holes for 8 pencils. Cut from 2" pine. Size: 11" Item #: 303 Price: $19.95 (includes shipping) Personalized Gift Choose Color: Red Blue Yellow Green Personalization: Choose Design: Hanging Sign Pencil Holder APPLE MUG MAT TEMPORARILY UNAVAILABLE Perfect way for a special teacher to enjoy coffee, tea or hot chocolate. Scented with cloves and padded. Apple prints with muslin backing and trimmed with a brass charm. Packaged in bag w/ header. Size: 4" square. Item #: 513 Price: $6.95 (includes shipping) Select Fabric: A - COUNTRY APPLES B - ORCHARD APPLES {PACKERS-1} {PACKERS-2} {PACKERS-3} {PACKERS-4} {PACKER CHRISTMAS ORNAMENTS} {NFLGIFTS} {WISCONSIN BADGERS} {RED HAT GIFTS} {ANGELS} {BABY} {BIRTHSTONEGIFTS} {SNOWMEN} {BATHDECOR} {ORNAMENTS-1} {ORNAMENTS-2} {ORNAMENTS-3} {BABY ORNAMENTS} {SIGNS} {PERSONALIZED SIGNS-1} {PERSONALIZEDSIGNS-2} { PERSONALIZED SIGNS-3 } {AMERICANA} {GINGERBREAD} {SOUTHWEST} {TEACHER} {SIGNS} {PET DESIGNS} {WEDDING} {HOLIDAY} {HANUKKAH} {NAUTICAL} {BIRDHOUSES} {MISCELLANEOUS} {GIFTGALLERY} {ORDER OPTIONS} {VIEW CART} {TESTIMONIALS} {OURPOLICIES} {CUSTOMDESIGNS} {ABOUT US} {SHOWS} {WHOLESALE} {LINKS} {E-MAIL} {HOME}
College Gift
-- -- -- Bed Bath & Beyond Shades of Autumn For Her For the Home For Him Elegant Gifts For the Cook For the Connoisseur For the Host Games & Gadgets Massage & Spa For the Traveler For Kids Attendants Gifts Baby Keepsakes Favors Solids Prints Flannel Jersey Sheet Special Sizes Down Flannel Prints Solids Velvet Faux Fur Solids Prints Flannel Blankets Throws Girls Bedding Boys Bedding Kids Quilts Room Decor Toys/Games Natural/Down Synthetic Fill Specialty Protectors Mattress Pads Mattress Toppers Fiber/Featherbed Special Sizes Mattress Protectors Canopies Bedding Gadgets Sheets Comforters Bed-In-A-Bag Duvets Blankets/Throws Quilts Dust Ruffles Shams Kids Bedspreads/Coverlets Daybeds/Hi Risers Futon Covers Pillows Mattress Pads Portable Beds Bedding Accessories Clearance Solid Print Embellished Beach Prints Solids Print Shower Curtains Solid Shower Curtains Vinyl Shower Curtains Liners Hooks Towels Bath Ensembles Shower Curtains/Access. Bath Accessories Bath Hardware Bath Furniture Kids Bath Hampers Rugs Shower Heads Shower/Tub Accessories Toilet Accessories Scales Mirrors Robes/Slippers Personal Care Gift Sets Clearance Stainless Steel Non-Stick Hard Anodized/Aluminum Specialty Pot Racks Knife Blocks/Sets Open Stock Steak Knife Sets Accessories Gadgets Utensils Baking/Measuring Thermometer/Timer Grater/Slicer Roasting Strainer/Colander Bowls Specialty Pantryware Papertowel Holders Salt & Pepper Spice Racks Food Storage Organization Cookware Cutlery Bakeware Gadgets Cutting Boards Kitchen Accessories Tea Kettles Salad Bowls Water Filtration Kitchen Textiles Kitchen Mats/Slices Cookbooks Gold Band Platinum Band Traditional Contemporary Solid Pattern Pattern Solid Place Settings Sets Flatware Chests Fine Stemware Everyday Stemware Fine Barware Everyday Barware Carafes & Decanters Bar Accessories Coasters Crystal Metal Ceramic Wine & Cheese Coffee/Dessert Platters/Bowls Pitchers/Punch Bowls Accessories Salad Bowls Tablecloths Placemats Accessories Chairpad/Barstool Covers Coasters Fine Tabletop by Brand Fine China Casual China Everyday Dinnerware Flatware Stemware Barware Everyday Drinkware Fine Giftware Entertaining Tablecloth/Placemats Napkin Rings Clearance Slipcovers Recliner Covers Specialty Sizes Dining Chair Covers Chairpad/Barstool Covers Table Lamps Floor Lamps Desk Lamps Sconces Mix & Match Panels Sheers Tie-Up Shades Extended Lengths Kitchen Tiers Specialty Blinds/Shades Hardware / Accessories Sconces/Ledges Tapestries Contemporary Traditional Floral Landscape Wine Bath Wall Clocks Table Clocks Frames Special Occasion Collages Photo Albums Home Accessories Office Accessories College Logo Decor Candles Holders Wall Sconces Furniture Covers Lamps Furniture Throws/Toss Pillows Accent Rugs Doormats Window Treatments Wall Decor Framed Art Clocks Frames Fountains Accessories Candles Clearance Coffee Espresso Electric Kettles Coffee Grinders Carafes/Filters Toasters Toaster Ovens Slow Cookers/Rice Cookers Skillets/Grills/Waffle Blenders Food Processors Juice Hand/Stand Mixers Mixer Attachments Can Openers Slicers/Grinders Specialty Electrics Dental Hair/Face Massage Specialty Air Purifiers/Humidifiers Fans/Heaters Kitchen Electrics Irons Personal Care Seasonal Electrics Vacuums Luggage Garment Storage Shoe Racks Hangers/Hooks Storage Accessories China Protectors Vacuums Cleaning/Trash Laundry Utility Outdoor Living Barbecue Gardening Fun & Games Beach Clearance Air Purifiers/Humidifiers Fans/Heaters Summer Seasonal Electrics Bedding Bath Tabletop Bedding Home Furnishings Bedding Bath Home Furnishings Keepsakes Albums Frames Attendants Gifts Favors Books Luggage Travel Accessories Auto Accessories What's New Kay Unger Nautica B. Smith Nicole Miller Liz Claiborne Jonathan Adler Hotel Bridal Books Games & Gadgets Allergy Travel As Seen On TV Baby Keepsakes Wish list Track orders Cart Store locator My account Privacy policy Easy returns Shipping & policies Gift cards Legal notices Product guides ClubMom Upromise™ save for college Contact us Our mailing list FAQs Glossary Corporate sales Investor relations Careers 100% Satisfaction Guaranteed. You can return anything bought online either through the mail or at any store. Help is always available at 1-800-GO BEYOND® (1-800-462-3966) ©1999-2005 Bed Bath & Beyond Inc. and its subsidiaries. All rights reserved.
Gifts For Women Articles
Birthday Gifts For Women - Gifts BW gifts | gifts Resources | Add URL Wine Gifts & Baskets From the casual wine drinker to the serious enthusiast, we have a gift that will make them smile. Our selection includes premium wine, gourmet baskets, distinctive champagne sets & the very finest California and Northwest wines. Birthday Gifts For Women Articles Gifts for Walking Women Top picks for gifts for walking women for birthdays, holidays, Christmas and Mothers Day....( Continue Reading ) Buying a Sewing Machine Sewing machines can be bought at many locations, so where do you start? Read about your options here....( Continue Reading ) Gift Shopping Sources Online Here are just a few of our favorite online sources for gifts for weddings, birthdays, and special days!...( Continue Reading ) The Perfect Travel Gift If the object of your affection is heading for Canada, or if they are already here, to another part of Canada, here are some practical and some whimsical gifts that could be considered....( Continue Reading ) Christmas Gifts on a Budget Everyone loves to give a beautiful gift, if budget concerns are stopping you, think again. Find load of free patterns and directions for making gifts for men, women, children and everyone on your gift list here....( Continue Reading ) Birthday Gifts For Women Directory Links personalized wedding anniversary gifts coach house gifts wholesale religious gifts spencers gifts store gifts for fathers easy homemade gifts great baby shower gifts gift baskets of utah birthday gifts to send birthday gifts idea native american baskets 50 birthday gifts wedding gifts for guests gift baskets oregon birthday gifts for boyfriends gift baskets of california anniversary gifts list beer gift baskets greek sorority gifts pasta gift baskets gifts for older men best gifts for girls gifts and crafts 3rd anniversary gifts second wedding gifts cool electronic gifts 8th grade graduation gifts birthday gifts for wife anniversary gifts by years expensive baby gifts unique christening gifts gift baskets indianapolis cookie gifts computer gifts nantucket baskets cheap gifts for dad christmas gifts kids can make new york gift baskets funny birthday gifts gifts for boyfriend mother birthday gifts holiday gifts gift baskets cheese cool gifts for guys gifts wine Popular Search Terms: Gifts BW © 2004 Gifts BW All trademarks are the property of their respective owners. All Rights Reserved. This site is not related to Brajeshwar or Brajeshwar.com in anyway, shape or form
Gift Ideas
Baby Gifts, Unique Baby Shower Gifts, Personalized Baby Gift Baskets :: GotoBaby Unique Baby Gifts, Personalized Baby Gifts, Baby Shower Gifts and Great Baby Gift Basketsfor that Special Baby Boy or Girl! ADD TO FAVORITES! Baby Gift Baskets Baby Gift Certificates Baby Blankets & Cozies Baby Bedding Furniture & Accessories Baby Artwork Baby Clothing Baby Toys & Goodies Tremendous Toys The Pampered Baby Bath & Meal Time Baby Books & Videos Baby Journals & Pictures Baby Robes, Bibs & More Wonderful Woodwork Baby Jewelry & Sterling Silver Diaper Bags, Baby Carriers and Travel Mommy & Me Enter your email to receive occasional specials and great offers from GoToBaby. We will NOT share your email with any other party. Name: Email: 315 E. 57th Street, New York City Featured Product! Harley Davidson Rocking Motorcycle Click the product image for more information! Cozy Lamb Wrap Silky Soft Lamb The Personal 1 Gift Basket Name A Train Customized Robe with Pink Trim Can be Monogrammed Personalized Artwork Girl's Alphabet Artwork Cashmere Hoodie Love for "Dad" The Puppy Love Baby Gift Basket The Elmo Ducky Combo Baby Gift Basket Sheep to Sleep Relaxing Baby A Baby Gift should be one of the most fun gifts anyone can purchase. All of GoToBaby's unique baby gifts and baby gift baskets are the highest quality you'll find anywhere. Many of our gifts make perfect baby shower gifts. We pride ourselves on bringing you the most unique and creative baby gifts and accessories that will bring a big smile to every mom and baby. Enjoy a FREE PERSONALIZED UNIQUE BABY GIFT CARD WITH EVERY ORDER! Located in New York City, our selections are perfect for gifts for clients and, of course, for friends and loved ones. Browse our five categories, which range from cute gifts for the nursery to special personalized baby gifts , baby gift baskets and many other beautiful choices for helping mom and dad take care of the baby. From wood furniture and accessories to baby robes, baby blankets and baby albums, we certainly have an extensive selection for everyone. If you are specifically looking for a New York baby gift we typically have several choices available. GoToBaby's baby gift baskets are filled with great things for mom and baby. They are perfect as baby shower gifts , newborn baby gifts, a first and second birthday unique baby gift as well as fun things for mom. Instead of filling your baby gift basket with all sorts of useless and cheap trinkets like many of our competitors, we use only the finest baby gifts in our baby gift baskets that are practical, useful and so much fun that they are perfect for so many occasions. Browse our Baskets and you'll see what we mean. We have had such positive feedback that our baby gift baskets were the hit of the party that we will keep adding new selections for you to view so come back often. The second category is "In The Nursery". These selections help the little one feel comfortable in their first bedroom. Incredible artwork, hand painted furniture, bedding and cribs designed in Italy begin the collection. Great videos are a staple for every newborn. Also, the most comfortable baby blankets and cozies can all be found in this category. The third category, "Baby Styles & Toys", is where you'll find the best toys, games and clothing. There is also a great selection of baby gifts for bath and meal time. Hooded towels and playful bibs are great. In this section you'll find the "Pampered Baby". It includes many unique choices for those looking for that little extra. "Let's Get Personalized" is one of our most popular destinations for a new baby gift. Monogrammed baby robes are a staple for baby gifts. Engraved sterling silver is a keepsake. The hand painted wood will be a treasured and the limoges are the most unique baby gifts you'll find anywhere and are very highly recommended. Our last category is "On The Go". Here is where you'll find all the baby gifts to make leaving home with the baby a lot of fun. These make great baby shower gifts. The most beautiful diaper bags like Petunia Picklebottom and Fleurville , great jogging strollers and a variety of baby gift sets are sure to please, perfect for baby shower gifts. For more information, questions or suggestions please contact us and sign up for our newsletter. GoToBaby is proud to support various charities throughout the year. The Lynne Cohen Foundation is a wonderful organization based in California supporting ground breaking ovarian cancer research. Rachel's Table are dedicated supporters of the homeless and hungry and this holiday season we begin our relationship with First Candle/SIDS Alliance. GoToBaby - The Unique Baby Gifts Boutique located in Manhattan. BABY REGISTRY | REFER-A-FRIEND | AFFILIATES Catalog Index | Privacy Policy | Articles | Terms of Use | Investor Relations | Links Wholesale & Drop-Ship | Website Optimization List of all Baby Gifts About GoToBaby Give us your FEEDBACK! 2005 C.I.Q. Limited www.gotobaby.com
Gift Taxes If you
Estate and Gift Taxes Home | Accessibility | Tax Stats | About IRS | Careers | FOIA | The Newsroom | Site Map | Español | Help Search for... within: IRS Site Forms & Publications Advanced Search Tips for successful searching Home Businesses Charities & Non-Profits Corporations International Businesses Partnerships Small Bus/Self-Employed Farmers Industries/Professions International Taxpayers Small Business Workshop Small Business Products Online Classroom Partners & Stakeholders Join Mailing List State Links Electronic Services More Topics . . Compliance & Enforcement Contact My Local Office e-file Forms and Publications Frequently Asked Questions Taxpayer Advocate Where To File Estate and Gift Taxes If you give someone money or property during your life, you may be subject to federal gift tax. The money and property you own when you die (your estate) may be subject to federal estate tax. The purpose of this web page is to give you a general understanding of when these taxes apply and when they do not. It explains how much money or property you can give away during your lifetime or leave to your heirs at your death before any tax will be owed. News and Events: Federal Transfer Certificates (International) Estate and Gift has received many questions about Federal Transfer Certificates (regarding international issues). For instructions about obtaining transfer certificates, contact: I.R.S. Estate Tax Group 1114 International Programs SBSE; SE:S:SP:IN:T1 1111 Constitution Ave., N.W.; LE-4435 Washington, DC 20224. For questions about transfer certificates or about the estate and gift taxation of nonresidents of the United States, use (202) 874-1660. For all other estate and gift taxation questions, use (800) 829-1040. The annual exclusion for gifts made in 2004 and 2005 will remain at $11,000. Form 706 for dates of death occurring in 2004 is now available. The instructions (which include rate schedules) may be found at the "Forms and Publications" link, below. There are few significant changes to Form 706 from the 2002 version. The one change that will impact all filers is the reduction in the allowable State Death Tax Credit to 50% of the amount computed under IRC §2011(b). Note : The credit is repealed for decedents dying in 2005 and later years. NOTE regarding Extensions of Time to File/Pay U.S. Estate Tax (Form 4768, Forms and Publications link, below). Some errors are being made regarding completion and filing of this form. Be sure to file the second page and to fill in the decedent's name and social security number. Important information for Form 709/709A: Time for filing clarification : Page 4 of the instructions for Form 709 states (Under When to File ) that "...you must file the 2003 Form 709 on or after January 1...). It may not be clear, but this means that returns should not be filed until January 1 through the due date of the year following the year in which the gift is made. In other words, any gifts made in 2004 will not be due (and cannot be processed) until after December 31, 2004. Individuals who make certain qualifying gifts are required to file Form 709, United States Gift Tax Return. The 2003 version and instructions are now available at the "Forms and Publications" link, below. Notice - Form 709-A is Now Obsolete. Form 709-A, United States Short Form Gift Tax Return, is now obsolete and should not be filed. All gift tax returns must now be filed using Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return . -- 21-OCT-2003. In other news: Form 709 has been modified for the 2004 filing season (for gifts made in 2003). Click "Forms and Publications" below for the new form and instructions (which includes the rate schedule). If you are filing a request for an extension of time to file an estate or gift tax return, remember that the request must go to the Cincinnati Service Center (see the address, below), even if you file your income or other tax returns elsewhere. Links Introduction Estate Tax Gift Tax 2002 Tax Changes Frequently Asked Questions Forms and Publications Related Links Where to File and Contact Information Disaster Assistance Links FEMA (Federal Emergency Management Agency) SBA (Small Business Administration) Estate and Gift Taxes Introduction No Tax Owed Most gifts are not subject to the gift tax and most estates are not subject to the estate tax. (Only about 2% of all estates are subject to the estate tax). For example, there is usually no tax if you make a gift to your spouse or a qualified charity or if your estate goes to your spouse or qualified charity at your death. If you make a gift to someone else, the gift tax does not apply until the value of the gifts you give that person is more than the annual exclusion for the year. Even if tax applies to your gifts or your estate, it may be eliminated by the Unified Credit , refer to Publication 950 , Introduction to Estate and Gift Taxes. No Return Needed Generally, you do not need to file a gift tax return unless you give someone, other than your spouse, money or property worth more than the annual exclusion ($11,000 in 2002, 2003, 2004 and 2005) for that year. Although a return may be required, no actual gift tax will become payable until the cumulative lifetime taxable gifts exceed the applicable exclusion amount. The donor is primarily responsible for the payment of the Gift Tax. An estate tax return generally will not be needed unless the estate is worth more than the applicable exclusion amount ($1,000,000 for 2002) for the year of death. This amount is shown in the section under Unified Credit . To reemphasize: Most relatively simple estates (cash, publicly traded securities, small amounts of other, easily valued assets and no special deductions or elections or jointly held property) with a total value under $1,000,000 and a date of death in 2002 or 2003 and $1,500,000 and a date of death in 2004 or 2005 do not require the filing of an estate tax return. No Tax on the Person Receiving your Gift or Estate The person who receives your gift or your estate generally will not have to pay any gift tax or estate tax because of it. In addition, that person will not have to pay income tax on the value of the gift or inheritance received. NOTE: There are some technical applications for "Income in Respect of Decedent" under §691 that will have to be considered for income earned but not otherwise taxed prior to the date of death. No Income Tax Deduction Making a gift or leaving your estate to your heirs does not ordinarily affect your federal income tax. You cannot deduct the value of gifts you make (other than gifts that are deductible charitable contributions). If you are not sure whether the gift tax or the estate tax applies to your situation, refer to Publication 950 , Introduction to Estate and Gift Taxes. Unified Credit A credit is an amount that eliminates or reduces tax. The unified credit applies to both the gift tax and the estate tax. You must subtract the unified credit from any gift tax that you owe. Any unified credit you use against your gift tax in one year reduces the amount of credit that you can use against your gift tax in a later year. The total amount used against your gift tax reduces the credit available to use against your estate tax. In 2001, the unified credit was $220,550, which eliminated taxes on a total of $675,000 (applicable exclusion amount) of taxable gifts and taxable estate. These amounts were increased for gifts made, and for estates of decedents dying, after 2001. The following shows the unified credit and the applicable exclusion amount for the calendar year in which a gift is made or a decedent dies. For Gift Tax Purposes in years 2002 and 2003 the Unified Credit is $345,800, the Applicable Exclusion Amount is $1,000,000. For Estate Tax Purposes in years 2002 and 2003 the Unified Credit is $345,800 and the Applicable Exclusion Amount is $1,000,000. For Gift Tax Purposes in years 2004 and 2005 the Unified Credit is $345,800, the Applicable Exclusion Amount is $1,000,000. For Estate Tax Purposes in years 2004 and 2005 the Unified Credit is $555,800 and the Applicable Exclusion Amount is $1,500,000. For Gift Tax Purposes in years 2006, 2007 and 2008 the Unified Credit is $345,800, the Applicable Exclusion Amount is $1,000,000. For Estate Tax Purposes in years 2006, 2007 and 2008 the Unified Credit is $780,800 and the Applicable Exclusion Amount is $2,000,000. For Gift Tax Purposes in year 2009 the Unified Credit is $345,800, the Applicable Exclusion Amount is $1,000,000. For Estate Tax Purposes in year 2009 the Unified Credit is $1,455,800 and the Applicable Exclusion Amount is $3,500,000. Estate Tax Estate tax may apply to your taxable estate at your death. Your taxable estate is your gross estate less allowable deductions. Gross Estate Your gross estate includes the value of all property in which you had an interest at the time of death. Your gross estate also will include the following. Life insurance proceeds payable to your estate or, if you owned the policy, to your heirs. The value of certain annuities payable to your estate or your heirs. The value of certain property you transferred within 3 years before your death. Trusts or other interests established by you or others in which you have certain powers. Taxable Estate The allowable deductions used in determining your taxable estate include: 1) Funeral expenses paid out of your estate, 2) Debts you owed at the time of death, and 3) The marital deduction (generally, the value of the property that passes from your estate to your surviving spouse). For additional information, refer to Instructions for Form 706 . Gift Tax The gift tax applies to the transfer by gift of any property. You make a gift if you give property (including money), or the use of or income from property, without expecting to receive something of at least equal value in return. If you sell something at less than its full value or if you make an interest-free or reduced interest loan, you may be making a gift. The general rule is that any gift is a taxable gift. However, there are many exceptions to this rule. Generally, the following gifts are not taxable gifts. Gifts that are not more than the annual exclusion for the calendar year. Tuition or medical expenses you pay for someone (the educational and medical exclusions). Gifts to your spouse. Gifts to a political organization for its use. Gifts to qualified charities (a deduction is available for these amounts). Annual Exclusion A separate annual exclusion applies to each person to whom you make a gift. For 2002, 2003, 2004 and 2005, the annual exclusion is $11,000. Therefore, you generally can give up to $11,000 each to any number of people in 2002, 2003, 2004 and 2005 and none of the gifts will be taxable. If you are married, both you and your spouse can separately give up to $11,000 to the same person in 2002, 2003, 2004 or 2005 without making a taxable gift. If one of you gives more than $11,000 to a person in any one of these years, refer to gift splitting in Publication 950 , Introduction to Estate and Gift Taxes. Gifts to individuals are not deductible on the donor's income tax returns. Related Links Legal Information Institute Thomas.gov (Legislative Information Site) Where to File and Contact Information Use the below mailing address for all tax forms filed at the Cincinnati Service Center including Estate and Gift tax returns: Internal Revenue Service Cincinnati, OH 45999 To mail FedEx packages, please use the following street address: Internal Revenue Service 201 W. Rivercenter Blvd Covington, KY 41011 For questions about return accounts and extensions only, (no tax law questions) call: 1-866-699-4083. Many general estate and gift tax law questions can still be answered by calling: 1-800-829-1040. You may also find many answers to your questions by visiting Forms and Publications . Caution: DO NOT submit tax related questions below. If you have a tax question that was not answered here or by checking Frequently Asked Questions, above, please call our toll-free tax assistance line at 1-800-829-1040 for individual tax questions or 1-800-829-4933 for business tax questions. We will not respond to tax related inquiries submitted on this page. If you have suggestions or comments (or suggested FAQs) for the Estate and Gift Tax web site, please contact us by clicking here: CONTACT ESTATE AND GIFT TAX . We will not be able to respond to your email , but will consider it when making improvements or additions to this site. Contact Us | IRS Privacy Policy