Creative Gift

Simplify The Holidays - Gift Ideas More Time More Fun More Nature More Fairness Turn the Tide Kids & Commercialism Simplify the Holidays In Balance (newsletter) New Dream E-cards Multimedia Talk About It Conscious Consumer Institutional Purchasing Back to School I Buy Different (youth site) Less Can Mean More In Balance (newsletter) New Dream E-cards Talk About It Take Action Act Locally Green Cars Today Do Not Junk New Dream Book Club Action Forum Give/Get Advice In Balance (newsletter) New Dream E-cards New Dream Poll What's New Campaigns/Programs New Dream Store In Balance (newsletter) New Dream E-cards Partners Testimonials Staff Careers Privacy Policy My Turn the Tide My Actions My Friends My Events My Profile My Conversations New Dream Store Privacy Policy More of What Matters Getting More More Time Intro Take Back Your Time Time Day Poll Retreat Resources More Fun More Nature More Fairness Talk About It Turn the Tide Intro Preview the Steps Partner Groups FAQ Publications Listing Order Print Copies In Balance What Kids Want Sustainable Planet Tips for Parenting Good Times... Simplify the Holidays Responsible Purchasing New Dream Video More Fun, Less Stuff Kit Turn the Tide Workbook EPP Video Bumper Sticker Bicycle Sticker Easy Does It Simplify the Holidays Home Alternative Gift Fairs What They Are Where They Are Success Stories What They're Like Organize Your Own Brochure Holiday Tips Getting Started Gift Ideas Share a Gift Idea Gift Basket Holiday Stats Polls 1998 1999 2000 2001 2002 Simplifying Story Kids & Commercialism Home Brochures Art/Essay Contest Marketing Facts Tips Even More Tips What Kids Say Pressure Schools Endorsers Take Action Current Alert All Actions Action Updates Petitions Discuss Actions Multimedia Expand All | Collapse All Inexpensive, Creative and Eco-friendly Gift Ideas Did you know that 82% of Americans would rather receive a photo album of times shared than a store-bought gift? (source: Center for a New American Dream-commissioned Holiday Poll, November 1998) Just in case you don't want to give memory-filled albums to everyone on your gift list, we have lots of other ideas. Gifts for Children Homemade Gifts Gifts of Time Family Gifts Gifts for the Environment Ideas for Donations in the Name of a Loved One For those gifts you're still going to buy, check out our Conscious Consumer site Gifts for Children: 1: Simple book about the child, written and illustrated by you! 2: The makings for hand puppets -- brown lunch bags, googly eyes, scissors, markers etc. Homemade Gifts: 3: Record interviews of parents, grandparents, aunts, and uncles on audio or video tape; you can ask them to discuss their memories of the person you plan to give the tape to, or your family's history, especially funny or meaningful anecdotes. 4: Make your own cards and send them to relatives and good friends. 5: Frame one of your best photographs. Buy a frame from a local business or artisan. Or make one yourself out of stiff paper or cardboard, decorated with colored paper, old wrapping paper, beads and/or natural products (like leaves, small pinecones, or seeds). 6: Make your own calendar using cut-out pictures, photos, and/or drawings. 7: Assemble a collection of favorite recipes. Top of Page Gifts of Time: 8: Special activities with a significant other--a candlelit dinner, massage, or outdoor activity. 9: A monthly lunch date with an elderly relative or friend. 10: A handwritten letter or card sent to a long-distance friend or relative once a month for a year. Top of Page Family Gifts: 11: A jigsaw puzzle for the whole family. 12: Tickets to a favorite cultural or sporting event Top of Page Gifts for the Environment: 13: Assemble a Turn the Tide gift basket with compact fluorescent lightbulbs, forms for getting rid of junk mail, delicious recipes and a note about how the recipients can log on to www.turnthetide.org and see exactly how much of a positive impact they're having on the environment. 14: Buy a potted Christmas tree and replant after the holidays. (You can also have a tree planted elsewhere in someone's honor through American Forests .) 15: Instead of new wrapping paper, reuse old paper the Sunday comics section, old maps, decorated brown grocery bags, or a colorful piece of material. Top of Page Donations in the name of a Loved One: 16: Alternative Gifts International offers a wide array of global gifts that can be given in the name of your friend or relative. Their partner organizations include 33 projects such as Fuel Efficient Stoves in El Salvador, Conquering Tuberculosis in North Korea, Literacy Training in Senegal, Land Mine Awareness in Vietnam or Organic Gardening in Belize. Contact Alternative Gifts at 1-800-842-2243, P.O Box 2267, Lucerne Valley, CA 92356. Free catalog from altgifts@sisp.net or www.altgifts.org . 17: Give a donation to a local cause such as a soup kitchen, a shelter for battered women, a local environment group, etc. Call local churches, synagogues, and charitable organizations for ideas. 18: Give a friend a membership to a non-profit organization. JustGive.org allows you to donate online to thousands of charities. Want to give a gift membership to the Center of a New American Dream? Click Here Top of Page " I've started asking myself what I'm working so hard for. I don't want to work so hard for a house full of junk that's just going to turn into a pile of garbage. I want to work to create a simpler, easier life for my family. Mounds of junk have made my life more complicated, not simpler. " Angie Robinson Roseville MN Also check out the Big Love Gift Guide for gift ideas. Get started with our holiday tips Share your gift ideas Share what matters most to you by sending a New Dream E-card to friends and family Help organize an Alternative Gift Fair in your area Look for environmentally and socially responsible gifts on Conscious Consumers The Chatter Years ago I built a solor divice that made energy by using magnifying glass... - Page Tools Printable Page Send this page to a friend

gifts for women. At

My Word's Worth - choosing gifts for women My Word's Worth: a weekly column by Marylaine Block vol. 3 #21, November 21, 1997 ADVICE FOR DESPERATE MEN The XTC song "The World's Full of Angry Young Men" is running through my head, but the words attached to the music are "The mall's full of desperate men." As it gets closer to Christmas, the population of the mall starts changing. Early on women and teenagers predominate, but over time, there are more and more lost-looking men with that deer-caught-in-the-headlights inward-looking stare--the natural prey of eager shopkeepers who know they can sell these men absolutely anything. The problem is, of course, that when the world's tasks got divvied up by genders, women got to be the gift-givers. By and large this works out quite nicely -- at least until men need to find gifts for women. At this point, many of you are utterly clueless. You sense that whatever you give is freighted with symbolic meaning, but you have no idea what that meaning IS. You strongly suspect this is one of those little tests women put men through that you can't possibly win -- give us nothing at all, and be forever written off as insensitive dolts, or give us the wrong things and be forever written off as insensitive dolts. But we're not actually all THAT hard to please. Here are a few hints. Part of the symbolic value is that you remembered at all. So even if you screw up and select something fairly hopeless (crotchless panties are generally a mistake), we WILL give you credit for trying. After all, we have years of practice thanking little boys who give us footballs for our birthdays -- we understand that he thinks this is the finest gift anyone could ever receive. The malls are trying to sell you stuff for generic females, jewelry and perfume and nice-smelling expensive soaps and moisturizers and such, but she is NOT generic. She is a specific person with specific tastes that, yes, you should have noticed by now (and if you haven't, start looking at her closely). Don't buy earrings for her if you can't remember seeing her wearing earrings. If she does, does she like discreet little buttons, or splashy dangling ones? Show her that you pay attention to her unique interests and preferences. For example, my only real concession to feminine stuff is pretty scarves, fastened with a cat pin; anyone who gave me either a scarf or a cat pin would know that the gift will be appreciated on two levels: I'll wear it and enjoy it, and I'll be pleased that you paid attention to what I like. A gift should also indicate that you pay attention to what she says, or cares about. If she's a save-the-whales sort of person, a little gold whale charm on a chain would be a delightful present. If she couldn't stop looking at the Degas ballerina in the art museum, check out the art museum gift shop for an inexpensive print, or even Degas notecards. Did she cry her way through The Little Mermaid ? You could get her a video of it. Is she never quite warm enough? How about a pretty crocheted shawl to drape around her shoulders? Does she adore Andrew Lloyd Webber? There must be a production of his playing somewhere that you can take her to. A gift doesn't need to be expensive if it conveys the basic message, "I know who you are and I love that in you." Avoid vacuum cleaners and toaster-ovens and sewing machines, no matter how much she may actually need one. What we want is permission to stop being efficient and hardworking for a while and simply feel treasured. (Even the most competent women want to feel protected and taken care of by their menfolk.) If you're a man who understands what clothes look good on her, and you know what size she wears, you can buy her a great outfit. The implied message is "You're a damn good-looking woman, and I love to see you looking well-turned out." Of course, if, like my son, you think an orange shirt with red shorts is a nifty combination, you should avoid this route. One of the nicest gifts is your time. Arrange for someone else to take care of the kids, and take her off somewhere where you can pay uninterrupted attention to her, and she to you. There aren't enough hours in the day for us to do our work, take care of the kids, take care of our own needs, and still keep a relationship fresh. Give her time off from responsibilities and routine, and use the time to renew the romance. And whatever else you give her, add the gift of words. Tell her why you chose it specially for her. You wouldn't believe what a sucker we are for words like "This was so elegant it made me think of you," or "It reminded me of the music we danced to on our first date." If you could live your life again and you'd still fall in love with her, tell her that. Better yet, tell her that in writing. There's a reason we keep old love letters and mementos -- it's so we can read them over and over again when times are tough, and we're not getting through to each other, and we're trying to remember why it was we wanted the relationship to keep going. So go ahead, guys. Venture out into the cold and brave the alien territory of the shopping malls and exquisite little boutiques. All you have to do is remember who she is and what you love about her and what she cares about (besides you). Remember: Earth girls are easy. You get points for trying. And with these helpful hints in mind, you might pass the test this time around. Heck, you might even get an A. My Word's Worth Archive Current column Marylaine.com/ home to all my other writing NOTE: My thinking is always a work in progress. You could mentally insert all my columns in between these two sentences: "This is something I've been thinking about," and "Does this make any sense to you?" I welcome your thoughts. Please send your comments about these columns to: marylaine at netexpress.net. Since I've written a lot of these, some of them many years ago, help me out by telling me which column you're referring to. I'll write columns here whenever I really want to share an idea with you and can find time to write them . If you want to be notified when a new one is up, send me an e-mail and include "My Word's Worth" in the subject line.

Shower Gifts Baby Shower

Baby Shower Gifts - Surprise.com Find Gifts Across the Web Login / Sign Up 0 saved gifts View Gift List Home Occasion Baby Shower Gifts Baby Shower Gifts (123) Submit an Idea for this category Sort By: Popularity Price Show: All Types Keepsakes Clothing Accessories Toys Bath & Body Other Page 1 2 3 4 5 6 7 8 9 Next> 1-15 of 123 Daddy Tool Belt New Daddy Tool Belt $29.99 - The Obsession Box Company add to list » See more » Memories Of Motherhood Memories Of Motherhood Box From Redenvelope $39.99 - RedEnvelope add to list » See more » Baby Hoagie Gift Baby Hoagie $44.95 - DelightfulDeliveries.com add to list » See more » Sonogram Picture Frame Sonogram Picture Frame $9.95 - One Step Ahead add to list » See more » 100 Good Wishes For Baby 100 Good Wishes Baby Quilt From Redenvelope $95.00 - RedEnvelope add to list » See more » New Mom Kit New Mom Spa & Relaxation $74.95 - SHOP.COM add to list » See more » Personalized Diaper Cake Baby's Quiet Sounds Dual Video Monitor $159.95 - One Step Ahead add to list » See more » Diaper Cake Sweet Baby Cakes $49.95 - DelightfulDeliveries.com add to list » See more » Baby To Bride Bracelet Child to Cherish Baby to Bride Bracelet $24.99 - SHOP.COM add to list » See more » Baby Shower Gift Basket baby shower gift baskets over $100 - BabyBox.com add to list » See more » Sleepyby Lullaby New Baby Gift Sleepyby Lullaby™ New Baby Gift $51 to $100 - GiftProse – Gifts with Sentiment add to list » See more » Baby Shower Cookies It's A Girl New Baby Cookie Gift Basket $39.99 - Warm Sentiments add to list » See more » Winnie The Pooh Diaper Cake Cellophanes Two Layer Diaper Cakes $64.99 - SHOP.COM add to list » See more » Bareskin Rug New Baby Gift Bareskin Rug™ New Baby Gift $32.00 - GiftProse – Gifts with Sentiment add to list » See more » Baby Shower Deluxe Gift God Bless Baby Gift Basket $29.99 - Target add to list » See more » See all Page 1 2 3 4 5 6 7 8 9 Next> 1-15 of 123 See more gifts in... New Parent New Baby New Grandparent 1-Year Old For Family: Heirlooms Single Mom Naming or Bris Gifts No Time to Spare Baptism Gifts Parents of Small Children Loves Natural Fibers Babysitter or Nanny More Suggestions » Quick Links Last Minute Gifts Birthday Gifts Anniversary Gifts Special Her Special Him Keepsakes Gift Baskets See More.. Occasions Recipients Circumstances Likes & Dislikes Home | About Surprise.com | Contact Us | List Your Site | Merchant Center | Help | All Gifts | My Account | Login © 2005 Surprise.com, Inc. Your guide to the Web's top-rated gift ideas . All Rights Reserved. Privacy Policy .

Wedding Gift Ideas Wedding

Wedding Gifts Wedding Guest Books Ring Bearer Pillows Flower Girl Baskets Wedding Accessories Wedding Pictures Create Account | My Account | My Shopping Cart | Checkout | Order History | Logoff Resources Creative Wedding Favor Ideas Tips for a Stress-Free Wedding Are Relationships Really 50/50? The Origins of Wedding Traditions Unique Wedding Gift Ideas Wedding gifts for the untraditional bride and groom abound at Wedding Shower Gifts! Looking for a creative and unusual idea? Our wedding watercolor gift certificates make a unique and easy wedding present. The ceramic wedding guestbook platter will impress everyone. Watercolor Paintings Based On Your Wedding Pictures Created using wedding pictures or engagement pictures sent in by the bride and groom, watercolor paintings make a unique and sentimental wedding gift idea. Watercolor wedding paintings make a great gift for the groom or gift for your parents . Wedding gift certificates are available! A great, last-minute gift idea! Purchase a gift certificate and let the recipient choose the pictures to recreate. Enter our gallery for samples of our work. Ceramic Wedding Guest Books - Signature Platters Ceramic signature platters make unique wedding guest books . Guests sign a hand painted, personalized platter with a special black marker. Fire in your home oven for 30 minutes and you're done! We currently have four wedding guest books available: an oval platter, an extra large oval platter, a heart shaped platter, and a round platter. Great for wedding anniversaries , bar mitzvahs , retirement parties , family reunions and more! Personalized Signature Photo Quilts The "Our Life Together" personalized signature photo quilts have space for up to 45 of your favorite family snapshots. Each photo is artistically altered and tranfered onto our lovely, soft cotton, handmade 53" x 70" throw quilts. The couple's names and dates are added to the center square which can be signed by all of your treaured wedding guests. Quilts are ready to ship between 2-3 weeks once we have received your photos! Personalized Photo Pillows Create a decorative accent pillow using your wedding or engagement pictures. Our custom personalized photo pillows make a creative gift for weddings, engagements, anniversaries and wedding showers. Gift certificates are a great last-minute wedding gift - allow the couple to choose their favorite wedding picture. Personalized Signature Mat and Frame Kit Everthing you need to create a treasured wedding keepsake. Our large 16" x 20" frame comes in three color choices. Select a black or silver archival gel pen. Display a favorite 8" x 10" photo at the reception and collect the signatures and sentiments of your friends and family. When the big day is over, pop in the glass and hang! A Recipe For A Happy Marriage - Personalized Framed Print Created by artist Elaine Rock and personalized just for you! Our adorable 3-D Recipe For a Happy Marriage print is a recipe for success! This is a special gift perfect for anniversaries, engagements, bridal showers, housewarmings, weddings and birthdays. Personalized with the couple's names and wedding date, this handcrafted framed art will last a lifetime. Wedding Keepsakes Wedding Guest Book Platters Wedding Pictures Personalized Signature Frame Kit Signature Photo Quilts Custom Photo Quilts Family Tree Platters Custom Wedding Figures Personalized Photo Pillows Wedding Gifts Family Portrait Platters Personalized House Pictures Recipe For a Happy Marriage Wedding Accessories Ring Bearer Pillows Flower Girl Baskets Crystal Bouquets Wedding Tiaras and Bridal Headpieces Bridal Jewelry Resources Wedding Reception Ideas Wedding Shower Ideas Relationships Gift Ideas Tips & Advice About Us Our Team Company Info Testimonials Shipping Privacy Return Policy Product Templates Contact Us Proud Supporters of CCI and puppy raisers of Gretchen IV Thank you for visiting WeddingShowerGifts.com Wedding Guest Books | Ring Bearer Pillows | Flower Girl Baskets | Wedding Pictures | Bridal Jewelry Wedding Tiaras and Bridal Headpieces | Wedding Garters | Wedding Accessories Signature Photo Quilts | Personalized House Pictures | Personalized Signature Frame Kit Bridesmaid Gifts | Wedding Gifts | Wedding Shower Gifts | Flower Girl Gifts Fresh Cut Wedding Flowers | Wedding Hairstyles | Wedding Colors | Wedding Reception Ideas | Bachelor Party Ideas Related Links | Awards *** We sell Anniversary Gifts , Birthday Gifts and Christmas Gifts Wedding Gifts and Wedding Accessories Home Our Company | Shipping | Privacy | Returns | Contact Us Reach us Monday - Friday 9am - 5pm Pacific Standard Time at (888)216-GIFT (4438) or email us _

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