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Gift Ideas, Gifts And Presents Candle Holder Showcase We have just added a showcase to display our complete candle holder selection . Complete gifts catalog From birdhouses to incense burners to vases -- we've got it all at the best price!Check our gifts catalog to find the best gift for your occasion. Need Fresh And Exciting Gift Ideas? Join our newsletter and receive tips, gift ideas, discount coupons and much more.By joining, you will be automatically included in our sweepstakes and will have a chance to win free gifts.Don't delay, sign up for our gift ideas newsletter ! See No Evil, Hear No Evil, Speak No Evil? The title says it all. Check our selection of See No Evil, Hear No Evil, Speak No Evil gifts. Hot picks American Eagle Bookends A welcome addition to your Americana Collection. $19.95 More related items Virgin Mary Desk Fountain The Virgin Mary appears inside a stone-like grotto... $17.75 More related items Bed & Breakfast Birdhouse A thatched split-level "bed and breakfast" for travel-weary birds! $12.95 More related items Romantic Gift Ideas We have assembled some of our best romantic gifts on one page to save you some browsing time. Featured Categories Candles Vases Wind Chimes Patriotic Gifts Clocks Candle Holders Mirrors Decorative Plates More Popular Gifts Mandarin Ivory Dragon Chess Set $39.95 Patchwork Giraffe Pair - Safari $22.95 As Seen On TV Buckwheat Pillow $14.75 Alabaster Color Shade Angel Lamp (Out-of-stock) Hong-TZE Chinese Lions Pair (Out-of-stock) Cut Glass Rose On Heart With Base $22.95 Distressed White Metal Chandelier Candle Holder $44.95 Fimo Dreamcatchers $44.95 Brass Hummingbird Wind Chimes $23.95 Swirl Base Hurricane Lamps (Out-of-stock) Spun Glass Blue Dragon / Cloud $25.95 Wood Diner Birdhouse $19.95 • View All Categories • Shopping Cart • Contact Us • Track Your Order • New Arrivals • Customer Testimonials • Best Price Guarantee • Product Quality And Satisfaction Guarantee Home | My Account | Affiliate Program | Terms of Use Candle Holders Lighthouses Patriotic Gifts Incense Bookends Scented Candles Birdhouses Dream Catchers Oil Lamps Dragons Night Lights Lanterns Dolphins Swords More » Price Guarantee Return Policy Shipping Methods Privacy Statement Contact Us Materials Most Popular Gifts © 2002-2005 IDF Technologies, LLC www.GenericGifts.com 510 Brighton Beach Ave. Brooklyn, NY 11235 More Categories: • Lighthouse Gifts... • Christian Religiou... • Metal Candle Holde... • Plates with Dolphi... • Elephants... • Fimo Gifts... • Birthstone Unicorn... • African American A... • Christian Religiou... • Wrought Iron Candl... • Votive Candle Hold... • Christian Religiou... • Frosted Angels... • Flowers... What's on Sale: • Wall Sconces $19.75 • Can Dispenser $4.99 • Mirror $17.95 • Book Ends $16.75 • Xmas Calendar $16.95 • Glass Dragon $17.95 • Incense Sticks $44.95

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Women's Gifts – Unique Women's Gifts – Women's Gift Ideas - Unique Gifts, Personalized Gifts, Luxury Gifts - RedEnvelope -- Gifts Gifts by Recipient Gifts for Women Gifts for Women – Favorites -- Women's Gifts – Unique Women's Gifts – Women's Gift Ideas RedEnvelope is your source for unique Women's gifts . Show her just how much she matters to you with one of our women's gifts from our exquisite collection of unique women's gifts . Our women's gift ideas and our women's gifts assortment provides you with a unique collection of women's gifts that will help you find the perfect gift for her. Shop our women's gift ideas below and pamper her with something she'll love. 1 2 showing items 1 - 32 of 38 peridot horseshoe necklace pearls for mom bracelet mother's birthstone necklace peridot + pearl bracelet year of wishes candles compliment stones amethyst friendship bracelet luck toggle bracelet hooded robe murano glass heart necklace stacking jewelry box diamond wreath necklace diamond initial necklace diamond heart diamond key to my heart diamond xo necklace butterfly pajamas chocolate lover's spa therapy photo pendant necklace leather accordion frame birthstone necklace guidance necklace i love you with all of my heart marquise jewelry box laurel jewelry armoire lavender booties + wrap oriental pink lilies build a gift diamond xo earrings peridot clover bracelet monogrammed soaps photobook 1 2 showing items 1 - 32 of 38 -- View our collection: Gifts For Women , Wine Accessories , Bath Sets , Women's Gifts , FlowerGift Baskets , PorchSwings , BirthdayGift Basket , HomeGifts , Women's Jewelry , Romantic Gifts . -- Gifts by Occasion • Gifts by Recipient • Online Gifts by Shops • Corporate Gifts Last Minute Gifts • Anniversary Gift Guide • Birthflowers Gift Guide • Birthstones Gift Guide -- ©2005 RedEnvelope, Inc. All rights reserved. The RedEnvelope mark and logo are trademarks of RedEnvelope, Inc. Index .

shower gift Wedding Gift

Berkeley Parents Network: Gifts for Weddings and Wedding Showers Berkeley Parents Network Home Members Post a Msg Reviews Advice Join BPN Help/FAQ What's New Search Gifts for Weddings and Wedding Showers Berkeley Parents Network Advice Holidays and Special Events Weddings Gifts Wedding Gift Suggestions What to give as a shower gift Wedding Gift Suggestions Help! I have a good friend getting married in TWO weeks and I need to find her a great wedding gift. Am thinking of a bread-making machine. Does anyone know of a good brand as well as a store that carries them? I bought one once from Bed and Bath (under $70!) but they don't seem to carry them anymore. Thanks! Naomi Recommendations for bread machines: http://parents.berkeley.edu/recommend/where2buy/breadmachine.html I can't provide advice about the breadmaking machine but would like to tell you that the one wedding gift we have found most useful over the years was a pair of binoculars (ours are Baush and Lomb and sport-size, not clunky with excellent optics). We've used them a lot at sporting events(baseball/football games) and on hikes. In recent years they have come in handy on walks with children, bird/animal watching at the house, at the beach, etc. By far we have used them more than the relish dishes, fine china or other various and sundry machines received(with possible exception of the rice cooker which we use a lot.) As you consider a gift for you friend think about the things they enjoy doing together--one friend of mine registered for camping gear. The happy couple received tent, "Sunshower" portable water bag/with shower attachment, camp stove and one of those small gas Weber barbeques (about $60) which doesn't require the charcoal and noxious lighter fluid, can be used at a moments notice, is also portable! Hope this helps...Good luck! Mary Have you considered giving your friend a wedding commemorative plate? As a "hobbyist" ceramic painter, I have done several of these for friends who have gotten married, and they love them. Jessica Abbott, who owns Brushstrokes Studio (a paint-it-yourself studio) in N. Berkeley (510-528-1360), will paint one for you if you don't feel confident enough to do one on your own (I think she charges about $75), and she can do just about any style you want. (She has some samples on the wall of the studio if you'd like to take a look.) Jessica will put the name of the couple and the wedding date on the plate for you, but I have also seen people put special messages on them. I think a handmade gift is wonderful, and your friend could enjoy it for years to come. Sarah Our favorite wedding gift (which we first received, and have given several times since) is a well-stocked picnic basket. Shops like Pier 1 and Cost Plus sell all sorts of baskets which you can fill with any number of goodies -- place settings, of course, but also acrylic wine glasses, a jelly jar with a votive inside, a checkered blanket or tablecloth, a CD of romantic or classical music, a bottle of champagne, cheeses, crackers, dried fruits... Especially if the couple are close friends, I prefer something creative and personal like this over picking from a registry. Loralee I recently remarried, and my husband and I had both been running householdsfor a while, so we weren't "starting from scratch" and already had mostof the basics. Here are some weddinggifts that we really liked and still enjoy after 3 years:a beautiful "throw" for the sofa, a serving platter forThanksgiving dinners, dinner for 2 at Bay Wolf restaurant, crystal wine glasses. What to give as a shower gift August 2003 I've been invited to a bridal shower and am lost as to what togive. I've looked on the web site which has recommended weddinggifts, but those are more for the couple, as opposed to thebride. In fact I've never been to a bridal shower before andalmost wonder if we're supposed to give ''racy'' gifts such aslingere -- I don't know the bride that well and don't feelcomfortable doing this. Are there other traditional orappropriate gifts to give at this occasion?Bobbie When in doubt, bath & body stuff from Body Time or the Body Shop is always a great gift. Another idea; a gift certificate to a nice restaurant for the happy couple (most places sell them). anon I received several (mostly white) pieces of lingerie at my engagement party several years ago- nothing too racy as they were gifts from my parents' friends. I had 2 showers- one with my future mother-in-law's friends and a co-ed one with our friends. At both of these showers, the gifts were not personal for the bride, but were mostly things we had registered for.Susan My sister threw me a surprise bridal shower and I got lots of fun racey (and some obscene)lingerie. One of my favorite gifts, however, was a set of 3 beautiful silk covered padded hangers - something I would never buy for myself, but I have enjoyed for almost 15 (!) years. I have also seen pretty soaps, skin creams and other ''pamper yourself'' gifts that everyone likes go over very well.showered I think it's fine to buy something off the registry for the bride. At my shower, I was up to my ears in lingerie that I only wore on the honeymoon, so I much appreciated the more useful, less racy gifts. Or if you want to get something just for the bride, you could get something not quite as sexy as lingerie, like a cozy but cute bathrobe or pajamas. Good luck! First, check the invitation. Most showers have ''themes'' to which the gifts ideally will relate (for example, ''travel'' or ''kitchen''). You may even have been ''assigned'' a letter of the alphabet with which the name of your gift should start or a time of day that your gift would be used. Second, are you sure this is a shower for the bride only, or is it for the couple? Among my friends, ''co-ed'' showers are now the norm, and typical gifts include books, movies, games, wine, and tools, along with the more traditional dishes and towels. Finally, remember that even though things like mixing bowls and picture frames are for the couple rather than for just the bride, they are normal bridal shower gifts because traditionally housekeeping, decorating and entertaining were the province of women only. Brides who are traditionally minded enough that their friends give them girls-only showers don't mind the implications of receiving a frying pan as a bridal shower gift, and usually prefer traditional housewares-type gifts. Lingerie is not the expected gift unless the shower has a stated theme of lingerie or ''personal'' items (which could also include bath products and the like). Something relatively inexpensive from the couple's registry -- kitchen utensils, napkin rings, casual candlesticks -- is appropriate. More creative possibilities exist, but in the absence of a theme and given than you don't actually know the bride very well, that's what I would suggest giving.Holly I am of the mind that the best gifts for brides-to-be are ones that a)encourage stress reduction and/or b) celebrate the fact that she is still an autonomous person who will bring her best to a marriage when she can maintain a clear sense of her own identity. Okay, so what does that look like in gift form? What I would have appreciated is a gift certificate for a massage or facial and/or a book on personal finance geared toward women, married or no. I don't know the titles of any off hand, but I know there are some out there. signed,not all that comfy in lingerie anyway Hi Bobbie.I like to give gifts to the bride that will benefit both bride and groom since this is a way of respecting their new union together. Also, men don't have these type of parties, so it's kind of sad if the guys don't get any gifts at all. You could give lingere if it is tasteful, and not trashy (and this will benefit the groom as well as the bride.) The best kind of gifts I think are for the home, particularly nice gifts they can use and show off when entertaining, and tell their friends that you were the one with such nice taste that gave them such and such.Hope this helps.Best Regards!Tiffany I have been to countless bridal showers (including my own), and it seems to me that just about anything goes. Some people stick to gifts from the wedding registry. Others do give lingerie, ''racy'' and not. But I think the nicest gifts are ones that are personal to the bride-to-be: candles, bath lotions and potions, gift certificates for a facial or massage, photo albums, camping gear, books--you name it. The only thing I'd steer clear of is giving cash! At the most recent bridal shower I attended, I gave the bride-to-be a gift certificate to a local bookstore; she is an avid reader and I knew she'd appreciate the chance to buy books for her beach-vacation honeymoon. Have fun and don't stress too much about it.once a blushing bride, now a tired mom how about bed & breakfast trays ($12 at Target) and some of your favorite breakfast recipes (breads, smoothies, etc.). Ask the hostess where the bride is registered. If she is registered, she hasvery good idea of what she wants for a gift and I think you should get her agift from her list, even if her tastes don't reflect yours. If she is notregistered, then you may want to get her a massage certificate. I know thatwhen I was a bride, I would have loved that! Lisa Some brides want lingerie as gifts, but don't get any if you're not comfortable with it! Bridal shower gifts are often more modest versions of wedding gifts. You could find out where the couple is registered from whomever is hosting the shower and choose something in your price range. If she's not registered or everything is out of your price range, simple home items -- think hostess gift -- are good bets. Picture frames are good shower gifts. If you want to get something just for the bride, you could get aromatherapy bath items since planning and preparing for a wedding is stressful though joyous, and I think everyone could use some pampering.-been to all types of bridal showers If the bride is registered, buy her something from the registery so you know you're getting her something the couple absolutely wants. It's tough to buy lingerie unless you really know her (size wise and raciness factored in!) Otherwise, I have gotten gift certificates for a massage, or any sort of spa treatment (manicure, pedicure, facial etc) because these are things anyone LOVES to receive. It also a great way to fit in time for themselves before their 'big' day! You can try Claremont, Nordstrom, LaBelle. If the cost is too much for a package, just give her a gift certificate that she can supplement; I'm sure she'll love/appreciate it. eileen Hi-Buy something that she will enjoy over the honeymoon. My hubby and I had a destintation wedding in Maui and one of my girlfriends bought me a nifty Hawaiian purse full of fun stuff: designer sunblock, sunglasses, evian spritz water, cheesy magzines, lip blam, scarf, aloe vera, etc. It was completely unique and I used everything. I am a bit of a penny-pincher so it was fun to get ''girlie'' stuff. :) Deniene Unless it's a themed shower, I typically give one of threepresents.... A ''breakfast'' basket... Muffin tins, a breakfast cookbook andmaybe a coffee pot Christmas Ornaments (obviously, for Christians) Baking trays, cookie cutters and a rolling pin. I sometimesinclude a good recipe for cookies. None of these are fabulously expensive, and they are alwayshappily received. anon I would not assume that the bride wants anything ''racy''...plus that's too intimate of an item. I would suggest PJ's from Macy's by ''French Jenny''. They're cute but not frompy. Also, http://www.flowerslippers.com/ sell super cute slippers that my attendants loved!!wfp The bride is almost certainly registered somewhere and the person who is organizing the shower should know where. I think the most traditional gifts are the kitchenware/cooking ones --the shower organizer should be able to point you in the direction of the gifts the bride would most welcomeanon I recently discovered what I think is a good bridal shower gift: cookbooks. I've been semi-seriously into cooking for 20+ years, and if there's one thing I know it's a good cookbook! FYI, my current favorites are ''The Best Recipe'' by the staff of Cooks' Ilustrated magazine, and the Bruce Aidells & Denis Kelly book on meat (I think it's something like ''The Complete Guide to Meat''). Both are really outstanding. The Cooks Illustrated folks take a scientific approach to recipe development: they read as many recipes as they can find, extract what seem to be the key variables, then experiment until they get something they think is the best. Aidells and Kelly not only give delicious recipes, but their stories of travels far and wide searching for great meals are lots of fun to read. Makes me almost feel sorry for vegetarians!Kathy She may have already registered for her wedding find out where and buy something off the registery- that way you know it's soemthing she wants. Or go for something simple like a nice leatherbound photo album for the wedding or shower. Film for the honeymoon. One fun thing to do is to make a bridal survival basket: you can keep it high brow or make it funny- it can include things you always need at the wedding- bobby pins, safety pins, extra pair of hose, hair spray, clear nail polish, lotion, aspirin, slippers for when those wedding shoes that were oh so cute don't feel so cute anymore, etc you get the picture. Just some thoughts. Have fun.Juliette As a recent bride, I loved getting gift certificates to local spas, for facials and manicures, etc. I think that even if the bride in question normally doesn't do these things, the first time is always fun! I was never into this, but once I did it, I understood why so many women love it. You can also get gift certificates to hot tub/sauna places (the one in Albany is nice) - this is something the couple can share. I also enjoyed getting gift certificates to nice restaurants. The memories from these occasions last as long, if not longer than, as any other ''tangible'' gift.anon Cookbooks are always welcome, as some are coffee table books in addition to being useful tools. I have really enjoyed the books by Nigella Lawson (Nigella Bites, Forever Summer, and How to Be a Domestic Goddess) as they are often doable, and accompanied by intersting stories about the food. Also books by Patricia Wells. I recently went to a bridal shower where the theme was ''Simplicity'' and asked us to bring the single most useful kitchen or other tool we had in our kitchen, along with a simple recipe. A NYT article proclaimed the 3 essentials of the kitchen as this: ''As the business of the vanity kitchen boomed, though, threesmall new tools - two tools and a mat, actually - werepicked up by cooks. You may own one or all of them: theMicroplane zester, the OXO vegetable peeler and the Silpatmat. None is particularly attractive. All are simple yetexceptional workhorses, and deserve to be regarded as newclassics of the modern kitchen - less flashy than theCuisinart, perhaps, but just as impossible to live without.Each has not only subtly and stealthily improved manycooks' lives, but changed what people cook as well. '' (June 4 NYT, A Hesser). Tongs, and an apple corer were also big hits at the bridal shower. I.e. useful, but perhaps esoteric items you would never buy for yourself. Email me if you'd like the full article. Good luck!ShahanaSimple but useful What you give at a shower can varry quite a bit. Some bridal showers have a theme and you buy gifts to go with the theme ie: lingere, kitchen, camping, etc. If it is a theme shower the hostess mentions that in the invitation. Otherwise, it depends on your relationship with the bride and your comfort level. Personally, I only have ever bought lingere for very close friends (room-mate, women I have known since childhood, if I had a sister... etc.) since size and style are hard to know for others. Other gift ideas: bubble bath/beads/lotions, candles and holders, hobby items (like cookie cutters and a jar if the bride or couple likes to bake). Cookbooks, kitchenware and linens are traditional gift items for a bridal shower. Also, you can purchase anything off the bridal registry for the shower as well. Rose Home | Reviews | Advice | Members | Post a Message Join BPN | Help | What's New | Search Please send questions and comments to Berkeley Parents Network . Last updated: Sep 14, 2003 © 1996-2005 Berkeley Parents Network The opinions and statements expressed on this website are those of parents who subscribe to the Berkeley Parents Network . Please see our Disclaimer for details.

Housewarming Gifts Wedding Gifts

Gifts For a New Home at Wind & Weather: Make it Easy on Yourself. SHOP BY DEPARTMENT: Weather Instruments Weathervanes Gear & Gadgets For The Home Garden Decor Outdoor Living Outlet Gift Guide Gifts Under $50.00 Gifts Under $75.00 Gifts Under $100.00 For Weather Watchers For Outdoor Fun For the Home For the Garden Gifts for Him Gifts for Her Executive Gifts Just for Fun Gift Certificates Housewarming Gifts Wedding Gifts TECHNICAL SUPPORT CUSTOMER SERVICE FREE CATALOG EMAIL SPECIALS HOUSEWARMING GIFTS Gift Guide -- Housewarming Gifts ABCs of Life Resembling weathered marble, this classic wall plaque clearly states twenty-six truths for living life. $34.95 Copper Wind Spiral Watch this mesmerizing double helix as it spins in the slightest breeze. $59.95 Stained Glass Pinwheel Brilliantly colored petals of glass form a bright, spinning pinwheel for your garden. $54.95 Custom Garden Greeting Welcome visitors to your garden with this customizable weatherproof plaque. $69.95 Verdigris Dragonfly Rain Gauge Form and function combine in this rain gauge-garden stake. Handcrafted, verdigris copper dragonfly. $37.95 Glowing Garden Orb Luminescent crystals blended with dazzling colors give this garden globe a glow none other can match. $49.95 Calla Lily Oil Lamps Created with maximum surface reflection and three height variations, the set provides exciting opportunities for magical groupings. $65.95 Waiter Wine Bottle Holder Give your wine bottles the four-star treatment with this handmade copper and recycled steel caddy. $69.95 Standing Brass Thermometer Crafted in Vermont of brass and glass this standing thermometer is easy-to-read and easy-on-the-budget. $52.95 Customer Service | Shipping Information | Gift Certificates | Corporate Gifts Guarantee | Privacy Policy | Become An Affiliate | About Us Order Securely Online or Call Toll Free 800-922-9463 © 2005 Wind & Weather Powered by Warp 9, Inc.

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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 . 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