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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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Main Pages Angel Pins, Angel Jewelry, Theme Watches and Hand Tole Painted Home and Garden Decorative Painted Gifts Angel Pins Themed Watches Art Boutique Gemstone Angels Magnetic Bracelets Product Menu: Home Angel Pins Artist's Clock Kit Art Gifts Boutique Magnetic Bracelets Rose Quartz NEW Fountain Watches Payment Info Product Info: Watch Band Colors Watch Personalization Swarovski Crystals Semi-Precious Stones Legend & Lore Astrological Birthday Stone Color Chart Crystal Color Chart Resources: Home Page Portfolio Shop E-Bay Links E-Mail Light A Candle Triple Background Maker Send A Card (coming soon) Guestbook Advertise Women's Net Partnership In Success SUBSCRIBE TO OUR NEWSLETTER Featured Angel Pin "Wings Of Passion" Price: $27.75 Featured Article Recipes For All Natural Household Cleaning Products We Accept The Following Credit Cards : Web Payments: All Transactions Are Secure SUBSCRIBE TO OUR NEWSLETTER My Brush Stroke Decorative Painting, Angel Pins & Jewelry Gifts W e offer hand crafted decorative painted home decor and garden accessories, unique hand painted gifts, angel jewelry, theme pins, and handcrafted theme gifts. Our decorative painted items consist of a collection of hand painted floral home decor, furniture, and accent pieces for home, garden and outdoor decorating. The painting style illustrated is my own style that illuminates Victorian , cottage and shabby chic style undertones. Our Angel jewelry, Angel Pins and Brooches, will inspire the angel lover within all of us and will inspire love, courage, and inspiration. Our store has the unique gift for the crafter, mom, house warming gift, medical angel gifts, gifts for the cat and dog lover, a gift for the secretary, a unique decor piece for your home or office...and many more. Our gifts will make a lasting impression. September Highlights Lighted Rose Quartz Gemstone Healing Water Fountain SPECIAL PRICE: $299.00 $249.00 <CLICK FOR DETAILS> Product Showecase: Hematite Magnetic Gemstone Healing Bracelets See All Our Magnetic Bracelets and Wraps AllSpecial Priced At: Reg. $29.75 $ 25.00 <click for details> Amethyst Citrine Rose Quartz <Click For Details> <Click For Details> <Click For Details> Turquoise <Click For Details> Tiger Eye <Click For Details> Lapis <Click For Details > New Wonderful Angel Pins Genuine Carved Rose Quartz Wings, Sterling Silver Beads, Genuine Amethyst Beads, and Flower Carved Fluorite For The Angels Face See our full selection of Angel Pins <click for details> "Wings Of Passion" Angel Pin Price: $27.75 <click for details> Hand Crafted Theme Watches The unique Theme Watches are hand crafted and feature miniatures in the watch face. We are offering several themes. Angel Watches ~ Artist Watches~ Crafter Watches~ Stamper Watches~ Sewer Watches~ Occupational Watch Themes ~ Medical Watches~ Dog Lover Watches~ Cat Lover Watches So Many To Choose From Artist Watch Price: $41.95 <click for details> Heavenly Angel Watch Price: $41.95 <click for details> See All Of Our Custom Watches <click for details> Gifts That Add A Personal Touch! . . Womans-Net Exchange Home | Portfolio | Shop Our Store | Home Decor Boutique | Shop E-Bay | E-Mail | Guestbook Artist's Palette Clock Kit | Light A Candle | Links | Link To Us | Payment Information | Triple Background Maker | Site Map | Angel Pins | Theme Watches | Magnetic Bracelets Rose Quartz Water Fountain | Angel Jewelry and Watches | Golf Watches and Gifts | Floral Decorative Painting and Tole in Onestroke (One Stroke developed by Donna Dewberry), Shabby Chic, Cottage and Victorian Styles -- Hand Painted Gifts for anniversary, house warming, birthday, holiday, mom, valentines, wedding , shower, wife or a gift for someone who has everything. Home and garden decor that meets all your decorating needs. Angel pins, Angel Jewelry, Angel Gifts, Angelic Gifts, Inspirational Gifts and jewelry with pewter charms. Angel pins for the artist, scrap booker, military , medical office, secretary, teacher, bingo, coffee lover, sewer, tatter, chef, and many more. Our theme watches are perfect for the personalized gift giving. Healing Gemstone Magnetic Hematite Bracelets, Jewelry, Anklets, and Wraps With Hematite and Gemstones 2002-2003-2004 Mybrushstroke.com All rights reserved KL's Distinctive Impressions

Great gifts for college

Listmania! Great gifts for college students. 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 college students. by vorvolaka , recovering student E-mail this list to a friend 1. $100 to $1,000 Makeovers : Maximizing Your Decorating Dollars (Trading Spaces) by Brian Kramer (Editor) (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 $4.49 vorvolaka's comments: All the kids love TLC. 2. Cafe Terrace at Night, 1888, Fine-Art Print by Vincent Van Gogh, 16x20 Offered by: Art.com Regular Price: $11.99 Buy new : $9.59 Availability: Usually ships in 1-2 business days vorvolaka's comments: Pretty. 3. Fiestaware Black 460 5-5/8-Inch Cereal Bowls, Set of 4 (Kitchen) Average Customer Review: List Price: $32.00 Buy new : $22.99 You Save : $9.01 (28%) Availability: Usually ships in 24 hours Used & new from $19.95 vorvolaka's comments: Classy. 4. Metrokane Bullet 28-Ounce Cocktail Shaker, Stainless-Steel (Kitchen) Average Customer Review: List Price: $35.00 Buy new : $28.99 You Save : $6.01 (17%) Availability: Usually ships in 24 hours Used & new from $28.99 vorvolaka's comments: Pretty classy! 5. Burt's Bees - Natural Remedy Kit, 1 kit Burt's Bees (Health and Beauty) Average Customer Review: Offered by: The Vitamin Shoppe Regular Price: $9.00 Buy new : $7.20 Availability: Usually ships in 1-2 business days Used & new from $7.20 vorvolaka's comments: Designer first aid. 6. martini 101 Offered by: PlumParty Buy new : $25.00 Availability: Usually ships in 2-3 business days vorvolaka's comments: What they really need to know. 7. Risk by Parker Brothers (Toy) Average Customer Review: Offered by: Toys"R"Us List Price: $23.99 Buy new : $22.99 You Save : $1.00 ( 4%) Availability: Usually ships in 24 hours vorvolaka's comments: Classic geek gear. 8. Mead(R) Marble Composition Books, 100 Pages, 7 1/2" x 9 3/4", Pack Of 3 (Office Product) Availability: This item is currently not available.A similar product we recommend is Mead Composition Book, 100 Pages, 9 3/4in. x 7 1/2in., Fashion Design . vorvolaka's comments: Geeky class gear. 9. Entertainment Weekly [Magazine Subscription] 56 issues/12 months Average Customer Review: Cover Price: $196.00 Buy new : $38.95 You Save : $157.05(80%) Availability: The first issue should arrive in 4-6 weeks. Here's why vorvolaka's comments: A little light reading. 10. The Norton Shakespeare: Based on the Oxford Edition by William Shakespeare, et al (Textbook Binding- March 1997) Average Customer Review: List Price: $73.85 Buy new : $73.85 Availability: Usually ships in 24 hours Used & new from $44.05 vorvolaka's comments: A little not-so-light reading. 11. Furniture At Work Caldera Task Lamp, Black (Misc.) Average Customer Review: Availability: This item is currently not available. vorvolaka's comments: A little light! 12. Bodum Chambord 8-Cup Coffee Press (Kitchen) Average Customer Review: Offered by: J&R Music and Computer World List Price: $29.99 Buy new : $24.99 You Save : $5.00 (17%) Availability: Usually ships in 1-2 business days Used & new from $24.95 vorvolaka's comments: 4 minutes to caffeine paradise! 13. The Simpsons World Woven Throw Blanket Offered by: Cjicollectibles, LLC Buy new : $33.99 Availability: Usually ships in 2-3 business days vorvolaka's comments: Bedding for people who don't think they care about bedding. 14. Monsoon Wedding DVD ~ Naseeruddin Shah (DVD) Average Customer Review: List Price: $9.99 Buy new : $9.99 Availability: Usually ships in 24 hours Used & new from $5.78 vorvolaka's comments: What's better than a good foreign drama? 15. The White Sheik - Criterion Collection DVD ~ Alberto Sordi (DVD) Average Customer Review: List Price: $29.95 Buy new : $26.96 You Save : $2.99(10%) Availability: Usually ships in 24 hours Used & new from $15.00 vorvolaka's comments: A good foreign comedy! 16. The Capitol Years ~ Frank Sinatra (Audio CD) Average Customer Review: List Price: $38.98 Buy new : $34.99 You Save : $3.99(10%) Availability: Usually ships in 24 hours Used & new from $19.97 vorvolaka's comments: Tunes for a swingin' bachelor pad. 17. The Best of Miss Peggy Lee ~ Peggy Lee (Audio CD) Average Customer Review: List Price: $16.98 Buy new : $13.99 You Save : $2.99(18%) Availability: Usually ships in 24 hours Used & new from $9.00 Club price : $9.99 vorvolaka's comments: Tunes for a swingin' bachelorette pad. 18. Case Logic CDW-264 CD Wallet (280 Capacity, Nylon, Black) by Caselogic (Electronics) Average Customer Review: Offered by: J&R Music and Computer World List Price: $54.99 Buy new : $29.88 You Save : $25.11 (46%) Availability: Usually ships in 1-2 business days Used & new from $26.25 vorvolaka's comments: A case for swingin' tunes. 19. Lexar PD-128-231 128 MB JumpDrive Portable USB Flash Drive by Lexar Media (Electronics) Average Customer Review: List Price: $49.99 Buy new : $27.54 You Save : $22.45 (45%) Availability: Usually ships in 24 hours Used & new from $27.45 vorvolaka's comments: A godsend. 20. Sallies: Poems by R. H. W. Dillard (Paperback- September 2001) Average Customer Review: List Price: $16.95 Buy new : $16.95 Availability: Usually ships in 24 hours Used & new from $0.35 vorvolaka's comments: Beautiful and accessible poems. 21. GameCube Jet Black by Nintendo (Electronics) Average Customer Review: Offered by: GameStop List Price: $199.99 Buy new : $99.99 You Save : $100.00 (50%) Availability: Usually ships in 1-2 business days Used & new from $71.91 vorvolaka's comments: Beautiful and accessible video games! 22. The Kids in the Hall - Complete Season 1 (1989-1990) DVD ~ Dave Foley (DVD) Average Customer Review: List Price: $59.95 Buy new : $53.96 You Save : $5.99(10%) Availability: Usually ships in 24 hours Used & new from $27.49 vorvolaka's comments: Classic sketch comedy. 23. inflatable matzo ball Offered by: PlumParty Buy new : $6.00 Availability: Usually ships in 2-3 business days vorvolaka's comments: Matzo ball! 24. The Graduate (Special Edition) DVD ~ Anne Bancroft (DVD) Average Customer Review: Availability: Usually ships in 1-2 business days Used & new from $7.99 vorvolaka's comments: For when it's all over. Create your own list! See the Best Lists Top 100 Listmania lists Search Listmania lists More about vorvolaka Related Listmania! Add your list Fellini : A list by jukola, Watcher The films of Federico Fellini : A list by bergmanova, a movie fan Things to Take on a Polar Expedition : A list by oldskoolghoul, Wannabe polar explorer Federico Fellini !! : A list by Jason Whiton, Screenwriter/Filmmaker Add your list Related So You'd Like to... Create a guide get the films in AFIs 100 Years100 Movies Series (part 1) : A guide by jdaloner, Movie & Video Geek Have A Fundamental Frank Sinatra Collection : A guide by Mike Vegas King, A Sinatra Supporter Watch Sketch Comedy on DVD : A guide by Andy Merriman, sketch comedy historian See The 300 Greatest Movies Of All Time (Part 2) : A guide by Tony Boyd, The guy that always yells at the movie screen Set up a Shrine of SEDUCTION : A guide by amelia, Sultry Siren & Sexual Person Create the Greatest Influential Film Collection : A guide by Shane M. Warnick, Film Fanatic get a good system with out spending to much money. : A guide by TWISTER, Gamerfreak Buy a Video Game System : A guide by mntwinsfannv, Game and Electronics Geek 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? Click here . • Redeem or buy a gift certificate. • Visit our Help department . 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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 . 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

Housewarming Gift

Housewarming gifts at Things Remembered Special Occasions Wedding Business Store Locator Cart Account ( Login ) Search Advanced Search Recipient Him Her The Couple Babies & Children Family Teacher/Coach American Heroes Occasion Holiday Religious Birthday Anniversary New Baby/Christening Graduation Housewarming Christmas Gifts Back to School Specialty Shops Our Best Gifts Popular Collections NFL Shop Clocks Frames Popular Brands Bulova® Cross® Swarovski® Zippo® Movado® Colibri® Sensa® Waterford® Waterman® Danbury® Reflections® Speidel® Stewart & Avery® Sheaffer® Aurora® More Ways To Shop Gift Categories Sale Price Need Help? Customer Service Frequently Asked Questions How to Order Shipping Costs & Schedules What is Personalization? Privacy & Security Shopping Services Request a Catalog Email Sign Up iRemembered Gift Announcement Site Map 100% Satisfaction Guarantee Easy Returns Rewards Club About Things Remembered Company Info Become an Affiliate Contact Us Employment toll free: 1-866-902-4438 Personalized gifts for the new home. Every new home is a doorway to new beginnings. Our doorknockers, frames, or even a throw will immediately make a house feel like home. Housewarming - Featured Items 7 in 1 Game Doors of the Seasons Throw Brown Faux Leather Wine Carrier Memories Shadow Box Bulova® Bramley Mantel Clock Family Tree Frame Matte Nickel Imperial Doorknocker Spa Gift Basket Housewarming - Categories Barware Clocks Doorknockers & Accessories Frames & Photo Storage Games Throws Make a house feel like home with a cozy throw . Capture memories with our great selection of photo storage . Sign up to receive email updates, sales alerts, and special offers from Things Remembered. Site Map | Customer Service | Contact Us | Store Locator | Company Info | Employment | My Account 2005 Things Remembered. All rights reserved. Privacy