You are required to file Form 709, U.S. Gift, Estate & Generation-Skipping Transfer Tax Return, for every taxable gift made to a person who is not a minor, including a beneficiary of a life insurance policy. Form 709 is the official name for this form. This form must be filed within 9 months after the gift is made. If your decedent dies within 9 months of the gift, the executor must file the executor renunciation form in order to complete the gift. Most people file the executor renunciation form as a part of Form 709. You must file the executor renunciation form with the following additional information:
The date and place of death
The name of the decedent and the name of the person receiving the benefit of the gift (if different)
The value of the gift (if different from the value of the gift to the person receiving the benefit)
The value of the gift to the person receiving the benefit
Whether or not the gift is a part of the decedent’s gross estate
Note:The following two forms are original, unpublished, and exclusive to Kansas Legal Services and its donors. Kansas Legal Services is not responsible for the accuracy of the information on these forms.
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