Gift Certificates | Gift
|
|
Amazon.com: Gifts Your Store Gifts See All 31 Product Categories Your Account | Cart | Wish List | Help Wedding Registry | Baby Registry | Top Sellers | Gift Certificates | Gift Services | Wish List | Free E-cards Search Amazon.com Books Popular Music Music Downloads Classical Music DVD VHS Apparel Yellow Pages Restaurants Movie Showtimes Toys Baby Computers Video Games Electronics Camera & Photo Software Tools & Hardware Office Products Magazines Sporting Goods Outdoor Living Kitchen Jewelry & Watches Gourmet Food Beta Beauty Beta Musical Instruments Health/Personal Care Travel Cell Phones & Service Outlet Auctions zShops Everything Else Scientific Supplies Medical Supplies Indust. Supplies Car Parts Home Furnishings Lifestyle Pet Toys Arts & Hobbies Web Search WISH LISTS Looking for the perfect gift for someone? See if they have a Wish List.Enter name or e-mail address: BROWSE Apparel Beauty Books Camera & Photo Computer & Video Games Computers DVD Electronics Flowers Gourmet Health & Personal Care Home & Garden Jewelry & Watches Kitchen & Housewares Magazines Music Musical Instruments Outdoor Living Software Sports & Outdoors Tools & Hardware Toys for Boys Toys for Girls Video Stumped when it comes to finding the perfect gift? We're hereto help. The products below are some of our favorites, and we hope thespecial people on your list will enjoy them as much as we do. Most Wished For | Most Gifted | Top Rated by Customers Gifts Under $25 Real Simple [Magazine Subscription] Price: $28.68 All gifts under $25 Gifts Under $50 Seinfeld - Seasons 1 & 2 Price: $32.47 All Gifts Under $50 Gift Certificates Amazon.com Gift Certificate Price: $5.00 - $5,000.00 All Gift Certificate Options For Him The Complete Peanuts 1950-1954 Boxed Set [Box set] Price: $32.97 All Gifts for Him For Her The No. 1 Ladies Detective Agency Box Set: "The No. 1 Ladies Detective Agency" "Tears of the Giraffe" "Morality for Beautiful Girls" [Box set] Price: $23.66 All Gifts for Her For Kids Shrek 2 (Widescreen Edition) Price: $17.99 All Gifts for Kids Top Sellers in Toys & Games Cranium Hullabaloo Game Price: $19.99 All Top Sellers in Toys & Games Top Sellers in Books Eats, Shoots & Leaves: The Zero Tolerance Approach to Punctuation Price: $12.94 All Top Sellers in Books Top Sellers in Gourmet Food 6-Star All Occasion Basket - Harry and David Price: $59.95 All Top Sellers in Gourmet Food Early Adopter Picks in Electronics PalmOne Tungsten T5 Handheld [CD] Price: $330.74 More Early Adopter Picks in Electronics Best Books of 2004 Dress Your Family in Corduroy and Denim Price: $15.72 More of the Best Books of 2004 Early Adopter Picks in Tools Black & Decker BDL110S BullsEye Laser Level Stud Sensor Price: $39.96 More Early Adopter Picks in Tools Where's My Stuff? • Track your recent orders . • View or change your orders in Your Account . Shipping & Returns • See our shipping rates & policies . • Return an item (here's our Returns Policy ). Need Help? • Forgot your password? Click here . • Redeem or buy a gift certificate. • Visit our Help department . Search All Products Books Popular Music Music Downloads Classical Music DVD VHS Apparel Yellow Pages Restaurants Movie Showtimes Toys Baby Computers Video Games Electronics Camera & Photo Software Tools & Hardware Office Products Magazines Sports & Outdoors Outdoor Living Kitchen Jewelry & Watches Beauty Gourmet Food Beta Musical Instruments Health/Personal Care Pet Supplies Travel Books Cell Phones & Service Outlet Auctions zShops Everything Else Scientific Supplies Medical Supplies Indust. Supplies Automotive Home Furnishings Lifestyle Arts & Hobbies for Turn your past purchases into $$$ Learn more about selling at Amazon.com today! Top of Page Amazon.com Home | Directory of All Stores Our International Sites: Canada | United Kingdom | Germany | Japan | France | China Contact Us | Help | Shopping Cart | Your Account | Sell Items | 1-Click Settings Investor Relations | Press Releases | Careers Conditions of Use | Privacy Notice © 1995-2005, Amazon.com, Inc. or its affiliates
valentine gifts for her,
VALENTINE GIFTS FOR HER: Valentine Gift Ideas for Valentine's Day, romantic valentines gifts for her, romantic valentine's day gifts for women, valentine's gifts for wife, gifts for girlfriend valentine gifts for her, romantic valentine gift ideas for her, valentine's day gifts for her The Happy Valentine's Day Flower and Gift Shop [ valentine flowers ] [ valentine candy & gift baskets ] , [ valentine jewelry , ] [valentine music ] , [ valentine movies ] , [ valentine gifts for him ] , [ valentine gifts for kids ] [valentine gifts for her page 1] [valentine gifts for her page 2] [valentine gifts for her page 3] VALENTINE GIFTS FOR HER valentine gifts romantic valentine gift ideas valentine gifts for her gifts for women Valentine's Day Gifts for Her flower gifts jewelry gifts candy gifts personalized gifts fragrance gifts luxury gifts photo gifts light-hearted gifts gfts gift ideas valentines gifts for woman, valentines gifts for wife, valentine's gifts for girlfriends, womens valentine gifts BE HER VALENTINE! Gifts from Your Heart to Her Heart Valentine Gifts- main page Valentine Flowers Valentine Candy Valentine Jewelry Valentine Music Valentine Movies romantic Valentine Gifts for Her Valentine Gifts for Him Valentine Gifts for Kids ROMANTIC VALENTINE GIFTS FOR HER Romantic Valentine Gifts for Her Looking for a romantic valentine gift for your wife or girlfriend ? Practical gifts like a new toaster or frying pan may be useful, but they won't make her heart flutter on Valentine's Day. Here are some romantic valentine gift ideas a guy just can't go wrong with: Interlocking Hearts Photo Flip Sterling Silver Heart Necklace Musical Jewelry Box with Etched Glass Heart True Love Photo Frames Romantic Valentine Gifts for Her: Flowers One dozen red roses is traditionally the most romantic valentine flower gift. Step it up and send her Three Dozen Red Roses ! But if pink is her favorite color, sending A Dozen Pink Roses will make her sigh. . Or add a cuddly valentine teddy bear and chocolates: Heartley Bear Or sprinkle fresh Rose Petals on her bed! Or send her the ultimate romantic rose- one rose, preserved in gold. (Add a note: "Love you 4-ever!") One Dozen Red Roses Rose Petals 24K Gold Rose Romantic Valentine Gifts for Her: Jewelry I've never known a woman yet who says she has too much jewelry! Whisper sweet little nothings- but give her sweet little somethings! Most women love quality jewelry- 14K gold, sterling silver, and gemstones. Diamonds are a girl's best friend- how about a pair of diamond stud earrings ? BirthStone Jewelry is a lovely & thoughtful idea. Heart jewelry is a sweet, romantic valentine gift for her, especially two hearts entwined or a bracelet with an engraveable heart , or a gold locket with a photo inside of the two of you together. Or charm her with a charm bracelet. 14k 2-tone Gold & Diamond Heart Pendant 14k White Gold Heart Diamond Earrings 14k White Gold Diamond Heart Ring Find more great valentine jewelry ideas for her at the Valentine Boutique: Be her Valentine with Mondera.com Romantic Valentine Gifts for Her: Candy Most women adore chocolate! Choose one of these Delectable Chocolate Gift Baskets . Romantic Valentine Gifts for Her: Personalized Gifts Personalized Romantic Gifts tell her you care enough to give her something uniquely for her. Let her piece together how you feel with The Game of Love Puzzle , personalize a beautiful valentine Heart Keepsake for her home or her office. More Personalized Valentine Gifts: couples jewelry, beautiful heart keepsake box, pretty heart pillow, How Do I Love Thee pendant, king & queen of hearts pillowcase set, love paperweight, message in a bottle, valentine Oreo cookies in tin, heart-stemmed champagne flutes, photo frames, mugs, sweatshirts, t-shirts, lots more. Also gifts for Grandma, kids. Click Here: Personalized Romantic Gifts Personalized Valentine's Day Gifts Romantic Valentine Gifts for Her: Photo Gifts L-O-V-E Frame Photo gifts of the two of you together are unique, personalized valentine gifts for her that she will treasure. Create a Custom Photo Mug , or give her a Photo Mouse Pad . For a valentine gift that's sure to impress, create a Photo Pencil Sketch - 8x10 from a photo! More Valentine Photo Gifts for Her: photo sweatshirts & t-shirts, photo mugs, photo quilts & afghans, more: Photo Gifts Romantic Valentine Gifts for Her: Fragrance Gifts Give her a romantic perfume like Obsession, Eternity, or Romance... Beautiful Perfume Gift Sets at FragranceNet.com FragranceNet.com Women's Perfume Valentine Engagement Rings : What could be more romantic than popping the question to her on Valentine's Day- the most romantic day of the year? Mondera has exquisite valentine engagement rings . "Put a ring on her finger and stars in her eyes." Engagement Rings and Settings at Mondera Eight reasons to buy diamonds online at Mondera.com More Valentine Gifts for Her: romantic valentine gifts for her, page 1 romantic valentine gifts for her, page 2 romantic valentine gifts for her, page 3 To find out what kind of valentine gifts say "I love you" to your sweetheart, Click Here! THE HAPPY VALENTINE'S DAY FLOWER & GIFT SHOP [ valentine flowers ] [ valentine candy & gift baskets ] , [ valentine jewelry , ] [valentine music ] , [ valentine movies ] , [ romantic valentine gifts for him ] , [romantic valentine gifts for her ] . [ valentine gifts for kids ] Valentine Gifts for Her Valentine Gift Ideas for Her Valentines Gifts for Her valentine gifts romantic valentine gift ideas valentine gifts for her gifts for women valentines gifts for wife, valentines gifts for girlfriend, womens valentine gifts Valentine's Day Gifts for Her * flower gifts * jewelry gifts * candy gifts * personalized gifts * * fragrance gifts * luxury gifts * photo valentines gifts * light-hearted valentines gifts * http://www.bethanyroberts.com/Happy_Valentines_Day_Valentine_Flowers_and_Gifts.htm
Great Gifts Inc. Announce
Great Gifts Recall of Snowmen Holiday Lamps NEWS from CPSC U.S. Consumer Product Safety Commission Office of Information and Public Affairs Washington, DC 20207 FOR IMMEDIATE RELEASE May 19, 2004 Release # 04-140 Firms Hotline: (800) 611-0651 CPSC Consumer Hotline: (800) 638-2772 CPSC Media Contact: (301) 504-7908 CPSC, Great Gifts Inc. Announce Recall of Snowmen Holiday Lamps WASHINGTON, D.C. - The U.S. Consumer Product Safety Commission announces the following recall in voluntary cooperation with the firm below. Consumers should stop using recalled products immediately unless otherwise instructed. Name of product: Snowmen Holiday Lamps Units: 1,900 Importer: Great Gifts Inc., McKeesport, Pa. Hazard: These electric holiday lamps have undersized wiring, no strain relief on the electric cords, and the molded plastic enclosure is flammable. The lamps pose fire and electrocution hazards. Incidents/Injuries: None reported. Description: There are three styles of snowmen lamps included in the recall. The Turbo 1541 model is a train with a snowman and light with Joyful written on the top. The model 1536A consists of three snowmen with a light in a campfire. Model 1628 is three snowmen with a choir book and light. Each holiday light has the model number listed on its base with the label Made in China for Great Gifts McKeesport PA 15132. Sold at: Small gift stores nationwide from October 2003 through December 2003 for about $10. Manufactured in: U.S.A. and China Remedy: Stop using these lamps, and contact the firm to get information on returning them and receiving a refund. Consumer Contact: Call Great Gifts Inc. toll-free at (800) 611-0651 between 9 a.m. and 5 p.m. ET Monday through Friday. Media Contact: Marian Basa at (412) 672-2300.
Golf Gift
The Golf Warehouse - The Net's Premier Online Golf Superstore Equipment Apparel/Shoes Accessories Multimedia Teams Home/Gift Hot Deals Specialty Custom Fitting Manufacturer Adams Adidas Armour Ashworth Bag Boy Ben Hogan Bite Bobby Jones Bolle Bridgestone Burton Bushnell Callaway Chiliwear Cleveland Club Glove Cobra Cole-Haan Cutter & Buck Datrek Dexter Dockers Dunlop Etonic FootJoy Golf Pride Great Divider Greg Norman Hilfiger Hippo IZZO La Jolla Lady Fairway Leadbetter Macro Golf Maxfli MacGregor Medicus Mizuno Momentus Golf Montego Mon Nancy Lopez Never Comp Nickent Nike NYX Oakley Odyssey Ogio Orlimar Perfect Club PING Pinnacle Polo Precept PureSpin Ram Ray Cook Sabona SeeMore SKB SkyGolf Slazenger Softspikes Sonartec Square Two Srixon Stetson Sun Mountain Tail TaylorMade Team Effort Titleist Top-Flite Tour Edge Volvik Wilson Winn YES Golf Yonex Zero Restriction Quick Search Catalog Quick Order Welcome, you are joining 1368 people currently shopping at TGW! Category... ------------------------------- Mens Woods Mens Irons Mens Sets Utility/Hybrids Womens Woods Womens Irons Womens Sets Wedges Putters Junior Clubs Lefties Odds & Ends Category... ------------------------------- Stand Bags Cart Bags Ladies Bags Junior Bags Travel Bags Bag Accessories Category... ------------------------------- All Category... ------------------------------- Mens Shirts Mens Pants/Shorts Mens Outerwear Womens Shirts Womens Shorts Womens Outerwear Socks/Belts Headwear Rainwear Junior Thermal Category... ------------------------------- Mens Golf Shoes Mens Spikeless Shoes Mens Dress Shoes Womens Golf Shoes Junior Category... ----------------------- Gloves On Course Training Aids Pull/Push Carts Travel Covers Multimedia Home/Office Miscellaneous 100% Guarantee | About Our Prices | Secure Order Form | Company Information | Security | Warranty / Returns | Shipping Information | Affiliate Program Price Match | Free Email Alerts | PGA Partners Club | View TGW Commercials | Get A USGA Handicap PRIVACY POLICY 2005 TGW.com Contest Signup [ X ] CLOSE ALBANIA ALGERIA AMERICAN SAMOA ANDORRA ANGOLA ANGUILLA ANTIGUA ARGENTINA ARMENIA ARUBA AUSTRALIA AUSTRIA AZERBAIJAN AZORES (PORTUGAL) BAHAMAS BAHRAIN BANGLADESH BARBADOS BARBUDA BELARUS BELGIUM BELIZE BENIN BERMUDA BHUTAN BOLIVIA BONAIRE BOSNIA BOTSWANA BRAZIL BRITISH VIRGIN ISLANDS BRUNEI BULGARIA BURKINA FASO BURUNDI CAMBODIA CAMEROON CANADA CAPE VERDE ISLANDS CAYMAN ISLANDS CHAD CHANNEL ISLANDS (U.K.) CHILE CHINA COLOMBIA CONGO CONGO CONGO - REPUBLIC OF COOK ISLANDS COSTA RICA COTE D'IVOIRE CROATIA CURACAO CYPRUS CZECH REPUBLIC DENMARK DJIBOUTI DOMINICA DOMINICAN REPUBLIC ECUADOR EGYPT EL SALVADOR ENGLAND (U.K.) EQUATORIAL GUINEA ESTONIA ETHIOPIA FIJI FINLAND FRANCE FRENCH GUIANA FRENCH POLYNESIA GABON GAMBIA GEORGIA GERMANY GHANA GIBRALTAR GREAT BRITIAN GREECE GREENLAND GREENLAND GRENADA GUADELOUPE GUAM GUATEMALA GUINEA GUYANA HAITI HOLLAND (NETHERLANDS) HONDURAS HONG KONG HUNGARY ICELAND INDIA INDONESIA IRELAND REPUBLIC OF ISRAEL ITALY IVORY COAST JAMAICA JAPAN JORDAN KAZAKHSTAN KENYA KOREA, SOUTH KOSRAE KUWAIT KYRGYZSTAN LAOS LATVIA LEBANON LESOTHO LIBERIA LIECHTENSTEIN LITHUANIA LUXEMBOURG MACAU MACEDONIA MADAGASCAR MADERIA (PORTUGAL) MALAWI MALAYSIA MALDIVES MALDIVES REPUBLIC OF MALI MALTA MARTINIQUE MAURITANIA MAURITIUS MEXICO MICRONESIA MOLDOVA MONACO MONGOLIA MONTSERRAT MOROCCO MOZAMBIQUE NAMIBIA NEPAL NETHERLANDS NETHERLANDS NETHERLANDS ANTILLES NEW CALEDONIA NEW ZEALAND NICARAGUA NIGER NIGERIA NORTHERN IRELAND (U.K.) NORWAY OMAN PAKISTAN PALAU PANAMA PAPUA NEW GUINEA PARAGUAY PERU PHILIPPINES POLAND PONAPE PORTUGAL PUERTO RICO QATAR REUNION ISLAND ROMANIA ROTA RUSSIA RWANDA SABA SAINT LUCIA SAIPAN SAN MARINO SAUDI ARABIA SCOTLAND (U.K.) SENEGAL SEYCHELLES SIERRA LEONE SINGAPORE SLOVAK REPUBLIC SLOVAKIA SLOVENIA SOMALIA SOUTH AFRICA SPAIN SRI LANKA ST. BARTHELEMY ST. CHRISTOPHER ST. CROIX ST. EUSTATIUS ST. JOHN ST. KITTS AND NEVIS ST. LUCIA ST. MAARTEN ST. MARTIN ST. THOMAS ST. VINCENT/GRENADINES SURINAME SWAZILAND SWEDEN SWITZERLAND SYRIA TAHITI TAIWAN TANZANIA THAILAND TINIAN TOGO TORTOLA TRINIDAD AND TOBAGO TRUK TUNISIA TURKEY TURKMENISTAN TURKS AND CAICOS ISLANDS UGANDA UKRAINE UNION ISLAND UNITED ARAB EMIRATES UNITED KINGDOM URUGUAY USA UZBEKISTAN VANUATU VATICAN CITY VENEZUELA VIETNAM VIRGIN GORDA WALES (U.K.) YAP YEMEN YUGOSLAVIA ZAMBIA ZIMBABWE Heard From: Select one The Golf Channel Google Yahoo USA Today TGW Catalog TGW Email Repeat Visitor Friend or Relative Other
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