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us/guidance/irs/whats-new-estate-and-gift-tax — What's new — Estate and gift tax · Axiom
Axiom
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US Federal
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Guidance
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IRS
What's new — Estate and gift tax
16 sections
Working Families Tax Cuts
Modernized e-File (MeF) for gift taxes now offers a secure and accurate way to file Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return and Form 709-NA, United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States
Form 709-NA, United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States and Instructions for Form 709-NA, United States Gift (and Generation Skipping Transfer) Tax Return of nonresident not a citizen of the United States are now available
Final regulations under Section 2801, Regarding the Imposition of Tax on Certain Gifts and Bequests from Covered Expatriates published
Tax relief for estate and gift taxpayers impacted by wildfires in Los Angeles County, California
Updated user fee for Estate Tax Closing Letter
E-signatures for estate and gift tax forms extended indefinitely
Mailing address changes for estate and gift tax returns
Transcript Delivery Service (TDS) now available for estate tax accounts
Consistent basis reporting between estate and person acquiring property from decedent
How do I know which estate tax return to file? Form 706 or Form 706-NA?
Form 706 changes
Basic exclusion amount for year of death
Annual exclusions
Annual exclusion per donee for year of gift
Federal transfer certificates (international)