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Gifts for Women - Find the tested safest Gifts for Women web-stores here. Tested Safest Gifts for Women Stores - Gifts for Women Merchant Options Tested Safest Gifts for Women Websites Home : Hot Topics : Gifts for Women Total Body Wellness Products for Healthier Living! Know Before You Go! about the testing Give the Gift of Health to the one you love! We offer quality products with personalized service for all your health and nutrition needs. TBW Gift Certificates are now available. Uncompromising Quality, Friendly and Knowledgeable Staff, and a 100% Money Back Guarantee! more.. Learn more about this company. Bodies By Design Professional Treatments at Home Know Before You Go! about the testing Professional treatments for spa or at-home use, guaranteed to work. Stretch mark cream, microdermabrasion kit, ionic hair dryer, manicure set, cellulite treatment cream, spider vein cream, seaweed soap, sunless tanning lotion, wrinkle patch and more. Read real customer testimonials. Free shipping offer. more.. Learn more about this company. Katlyns Korner Gifts Gifts & Gift Ideas Know Before You Go! about the testing Now Delivering Lasting Memories. A truly unique gift store where youll find unique gifts, exquisite handcrafted candles & soaps, fine art, collectibles, home dcor, gift baskets, wedding gifts, bath & beauty, novelty, imported gifts, and more. We have a large selection of gifts for all occasions. more.. Learn more about this company. Israel-Diamonds.com Diamonds, Gemstones & Jewelry Know Before You Go! about the testing Diamonds, gemstones and jewelry, with precious and semi precious stones, available from Israel-diamonds.com. Select from a wide variety of diamonds, emeralds, sapphires, rubies and other jewelry at low prices. Browse our special offers and buy jewelry at great prices today. more.. Learn more about this company. Luxe Vivant Mind & Body Tools Know Before You Go! about the testing Luxe Vivant offers unique and innovative products for mind & body. Discover luxury bath & body products, unique gifts, biofeedback & mind machines, DVDs, CDs, MP3 downloads and books for yoga, meditation, athletic & mental development, sleep, fitness, romance, weight loss, hypnosis and more. more.. Learn more about this company. Moosejaw Outdoor Equipment and Clothing Know Before You Go! about the testing Moosejaw offers amazing deals on the finest outdoor equipment and apparel from The North Face, Arcteryx, Patagonia, Marmot, Mountain Hardwear, Moosejaw and much more. Love the madness. Moosejaw. more.. Learn more about this company. Enhanced Ideas Gifts galore & more. Know Before You Go! about the testing We've made online shopping easy. Find everything from collectibles, figurines, blown glass, novelty items, fine jewelry, decorative candles, fountains, home decor, garden decor and much, much more. Including realistic, heritage, americana, mythical, magical and spiritual decor. more.. Learn more about this company. The Watch Prince Watch Bands and Accessories Know Before You Go! about the testing The Watch Prince offers quality watch accessories, including watch winders, watch boxes, and watch bands. Our specialty is difficult-to-find leather watch band sizes. Our customers appreciate same-day shipping, 30-day returns, and toll-free customer service. more.. Learn more about this company. Free-CDSoftware.com Free CD Software Know Before You Go! about the testing Enjoy over 125 name brand software titles free. Choose from a great selection of games, education, lifestyle, cooking, home remodeling, and much more all by publishers that you trust. more.. Learn more about this company. Pro-Med Products, Inc. Physical Therapy Rehabilitation Equipment Know Before You Go! about the testing Pro-Med Products: Buy direct and save on physical therapy products and rehabilitation equipment. We carry an extensive range of rehabilitation equipment, modalities, physical therapy supplies, assitive devices, traction products, massage, tilt and treatment tables. more.. Learn more about this company. 1 - 10 of 56 List Your Website Hot Topics As Seen on TV Auctions Boating Equipment Discount Cigarettes Feng Shui Gifts for Men Gifts for Women Party Supplies Patriotic Gifts Superstores Wedding Favors Categories Art Beauty Business Cars Clothing Computers and Web Education Electronics Entertainment Finance Flowers Food and Kitchen Gifts Health and Wellness Hobbies Holidays Home and Family Hot Topics Jewelry Lawn and Garden Pets Saving Money Self Help Special Events Sports Toys and Games Travel Vision Home Page - Corporate Info - Contact Info. - List Your Website © 2004 Safe Shopping Network. All rights reserved. Privacy Statement - Terms of Use/Disclosure
Golf Gifts Looking for
golfbytes.com - Golf Handicap Tracker, online Proshop and Products, services, travel and links galore! Golf Links to over 3000 Golf Related Sites - Golf Courses, Products, Services, Travel and Much More! Golf Courses E-store Golf Travel Product Links Interactive Services Links Industry Links Ads & Links About Us Course Admin -- Since 1996, one of the web's oldest golf web site Web Site Design & Hosting for the Golf Industry Golfbytes.com E-Newsletter Golf Links Masters Tickets US Open Tickets PGA Championship Okanagan Golf Packages Here Custom Kelowna Golf Vacations in Condos & Homes Golf Vancouver Packages Borgata Lodge Golf Okanagan Golf News threads from canadagolfguide.com This web page uses Javascript to display some content. Please enable Javascript in your browser and reload this page. St Andrews Golf Gifts Looking for that special golf gift or perhaps a corporate gift, or maybe a self indulgent treat for yourself!, look no further. St Andrews Golf has a vast selection of St. Andrews logo apparel for ladies and men. Select from Gorgeous Lyle and Scott Sweaters, Fleeces, Polo shirts, Merino socks, videos, books and more! Can not decide?, perhaps a gift certificate is the solution. Take some time and browse our robust on-line store. Click Here to order St Andrews Golf Gifts Real Time Golf Tee-Times Looking for a golf game and its after hours? Book on-line and in Real-Time with Golfbytes.comnew tee time booking feature. It's quick and easy and most of all, you have instant confirmationthat your golf group is booked and ready to go! Click Here and book golf courses on-line and in real-time! Free Game Tracker Service Yes, Golfbytes.com knows all too well that an on-line golf handicap tracker has been long overdue. Look no further, We have the most robust tracking software around and it is now available for you, absolutely free . Please note the free service has limited features and capabilities, you may upgrade for a $15 annual fee. Yes, your very own free golf handicap software accessible anywhere you are on the web! Track Games, putts, green in regulation, and even see how well you rank amongst others in the golfbytes.com playing field. Click Here to sign upfor free or to login and post new scores. Golf Swing Analysis Software The MotionCoach Pro Tour Trainer is a studio of programs created to improve your golf game through visual swing analysis. Use your home computer to analyze your golf swing just like the pro tour players. Included swing analysis templates from professional golf instructors teach you about your swing faults. It's like seeing your swing through the eyes of a pro. If you are going to the next level, you must be organized with limited practice time. Tour Pros practice 6 hours a day, useless you're being paid to play, no one has that amount of time! Click Here to order your Motioncoach Swing Software today! Advertise with Golfbytes.com Consider advertising on golfbytes.com, the original links site for golf on the web. With 1000's of established reciprocal links and the search engine history of 6 years makes us the obvious choice to be " seen " and " hit " by a targeted market of golfers. We even have advertisers informing us after their campaign that their web rankings actually have increased. Believe it! Check our ad-rate page and let us assist with your on-line marketing. QUICK LINKS New Links - After 11.23.04 World Links Golf USA Golf Canada Golf Accommodation General Golf Sites More Golf Sites Original Links INTERACTIVE Golf Tee-Time Bookings Free Handicap Tracker Free Golf Classifieds Ads Golf Chat (Boards) Course Reviews Add a Review Hole in One Club Add a Hole in One E-STORE Custom Logo'd Balls Monogram Balls Glow Golf Balls Golo Dice Game Golfer's Mailbox Golf Swing Analysis Software Add your Product FEATURED SITES Canada Golf Guide BC Golf Guide Kelowna Golf Golf Vancouver Island Golf Vancouver Your Site Here AFFILATES Free Link Submission Affiliate Partners BUSINESS Web Design Services Advertising Options
Housewarming Gifts Articles Housewarming
Traditional Housewarming Gifts - 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. Traditional Housewarming Gifts Articles Housewarming Gift Ideas: Continued Here are our favorite, and not so favorite gift ideas for housewarmings....( Continue Reading ) Boston Ferns and Boston Ivy make great gifts Want to send someone a nice memory of Boston? How about a Boston Fern or a Boston Ivy. Your Green Thumb friends will appreciate them. For those who aren't so nice to plants, you can always send a water bottle too....( Continue Reading ) Ice Cream Sauces Add one of these to your ice cream to make it a complete dessert, from your About.com Guide...( Continue Reading ) Christmas Food, Recipes, and Cooking Christmas food and recipes, including Christmas cookies, candy recipes, and food gifts for holiday giving. Also gift tags to print out on labels....( Continue Reading ) Traditional Housewarming Gifts Directory Links gifts for college graduate 40th wedding anniversary gifts corporate gifts and merchandise supplier by the monterey florida gift baskets unique gifts for him gourmet gift baskets hallmark anniversary gifts home and garden gifts gifts for the bride best baby shower gifts online gift baskets holiday homemade gifts unique bridal gifts cool gifts for kids personalized family gifts spiritual gifts questionnaire gifts and collectibles gifts for employees sweet 16 birthday gifts 18th birthday gifts homemade baby shower gifts exclusive baby gifts all american gifts corporate incentive gifts sister birthday gifts personalized name gifts birthday gifts for sister creative irish gifts catalog chocolate corporate gifts top christmas gifts 2002 japanese wedding gifts gift baskets of minnesota friendship gifts what are the gifts of the holy spirit bath gift baskets creative groomsmen gifts wedding etiquette gifts homemade easter gifts celtic gifts christmas gifts for boyfriends practical baby gifts wedding gifts for groomsmen sympathy gift baskets homemade easter baskets gift baskets oregon 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
Great gifts for new
Listmania! Great gifts for new moms Your Store See All 31 Product Categories Your Account | Cart | Wish List | Help Improve Your Recommendations | Your Amazon Home | Your Profile | Learn More 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 Sports & Outdoors Outdoor Living Kitchen Jewelry & Watches Beauty Gourmet Food Beta Musical Instruments Health/Personal Care Travel Cell Phones & Service Outlet Auctions zShops Everything Else Scientific Supplies Medical Supplies Indust. Supplies Automotive Home Furnishings Lifestyle Pet Toys Arts & Hobbies Web Search Listmania! Great gifts for new moms by D. Molavi , Physician and mom of 2 E-mail this list to a friend 1. The Gallagher Guide to the Baby Years, 2005 Edition : The Real Moms' Survey of Top-Rated Products and Advice by Stephanie Gallagher (Paperback) List Price: $14.95 Buy new : $10.17 You Save : $4.78(32%) Availability: Usually ships in 24 hours Used & new from $0.84 D. Molavi's comments: A great survey of what to buy, what to do, what to expect. 2. Your Child's Health : The Parents' Guide to Symptoms, Emergencies, Common Illnesses, Behavior, and School Problems by Barton D. Schmitt (Paperback) Average Customer Review: List Price: $19.95 Buy new : $13.57 You Save : $6.38(32%) Availability: Usually ships in 24 hours Used & new from $1.93 D. Molavi's comments: A comprehensive pediatrician-on-your-bookshelf. 3. The Girlfriends' Guide to Pregnancy by Vicki Iovine (Paperback) Average Customer Review: List Price: $14.00 Buy new : $11.20 You Save : $2.80(20%) Availability: Usually ships in 24 hours Used & new from $1.00 D. Molavi's comments: If you can't laugh about it all, you'll cry. 4. The Girlfriends' Guide to Surviving the First Year of Motherhood by Vicki Iovine (Paperback) Average Customer Review: List Price: $13.95 Buy new : $11.16 You Save : $2.79(20%) Availability: Usually ships in 24 hours Used & new from $0.92 D. Molavi's comments: See #3! 5. Healthy Sleep Habits, Happy Child by Marc Weissbluth (Paperback) Average Customer Review: List Price: $14.95 Buy new : $9.86 You Save : $5.09(34%) Availability: Usually ships in 24 hours Used & new from $7.75 D. Molavi's comments: This is the gospel. A good balance between cry-it-out and shed-no-tears. 6. Baby Signs: How to Talk with Your Baby Before Your Baby Can Talk, New Edition by Linda Acredolo, et al (Paperback) Average Customer Review: List Price: $15.95 Buy new : $10.85 You Save : $5.10(32%) Availability: Usually ships in 24 hours Used & new from $7.95 D. Molavi's comments: This has worked wonders with both of my children. They could communicate by 10 months. 7. The Bitch in the House: 26 Women Tell the Truth About Sex, Solitude, Work, Motherhood, and Marriage by Cathi Hanauer (Editor) (Paperback) Average Customer Review: List Price: $13.95 Buy new : $11.16 You Save : $2.79(20%) Availability: Usually ships in 24 hours Used & new from $2.84 D. Molavi's comments: One day, motherhood will bring out the B in you, too. 8. Buddha Never Raised Kids & Jesus Didn't Drive Carpool: Seven Principles for Parenting with Soul by Vickie Falcone (Hardcover- July 2003) Average Customer Review: List Price: $24.00 Buy new : $16.32 You Save : $7.68(32%) Availability: Usually ships in 24 hours Used & new from $13.00 D. Molavi's comments: Helps to keep the B at bay. 9. Feed Me! I'm Yours : Revised and Expanded Edition by Vicki Lansky (Plastic Comb) Average Customer Review: Availability: Usually ships in 1-2 business days Used & new from $1.31 D. Molavi's comments: A great source for simple healthy cooking, from baby food to teenager snacks. 10. The Red Tent (Bestselling Backlist) by Anita Diamant (Paperback) Average Customer Review: List Price: $14.95 Buy new : $10.53 You Save : $4.42(30%) Availability: Usually ships in 24 hours Used & new from $1.99 D. Molavi's comments: To read while nursing - an account of ancient mothers. 11. I Don't Know How She Does It by Allison Pearson (Paperback) Average Customer Review: List Price: $13.95 Buy new : $11.16 You Save : $2.79(20%) Availability: Usually ships in 24 hours Used & new from $0.23 D. Molavi's comments: Something to make you feel like your life is normal by comparison. 12. The Nanny Diaries: A Novel by Emma McLaughlin, Nicola Kraus (Paperback- March 2003) Average Customer Review: List Price: $13.95 Buy new : $11.16 You Save : $2.79(20%) Availability: Usually ships in 24 hours Used & new from $0.01 D. Molavi's comments: Makes you feel like a smug and superior mommy, even in the worst of times. 13. White Ladder [Enhanced] [Extra tracks] ~ David Gray (Audio CD) Average Customer Review: List Price: $17.98 Buy new : $10.99 You Save : $6.99(39%) Availability: Usually ships in 24 hours Used & new from $8.99 D. Molavi's comments: The best bounce-baby-to-sleep music ever. 14. Perfect Madness: Motherhood in the Age of Anxiety by Judith Warner (Hardcover) List Price: $23.95 Buy new : $16.77 You Save : $7.18(30%) Availability: Usually ships in 24 hours Used & new from $11.44 D. Molavi's comments: A dose of cultural reality to reassure the shaken. Create your own list! See the Best Lists Top 100 Listmania lists Search Listmania lists More about D. Molavi Related Listmania! Add your list My favorite parenting books : A list by reader1122, Social Psychologist; Mom Parenting 101A : A list by Ruthie Ramirez, New Mother Great Books on Pregnancy and Early Motherhood : A list by granvillekim, a new mom New Parents : A list by John G. Hilliard, A Man Who Reads Add your list Related So You'd Like to... Create a guide How not to get into Out Of Shape Syndrome : A guide by A. Weiss, Doctor and Author Learn How to be a First Class Parent : A guide by Ruthie Ramirez, New Mother revel in womanhood. : A guide by Sarah K Green, Double-you-oh,em-ay-en! be a Mid-Life Mom : A guide by laurie2671, A Better Late than Never Mid-life Mama Develop Your Baby's Character : A guide by AVij, Baby Researcher Learn about the different stages of life : A guide by Mary Ellen, Life enthusiast Develop Your Baby's Brain : A guide by AVij, Baby Researcher Figure Out Which Baby Book to Buy : A guide by Ann Douglas, mom of four, pregnancy and parenting book author Create a guide 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? 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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