Gift tax return Form 709

[helenyin]

Do we need to include a copy of the trust document when mailing in Form 709?

[Just-Lisa-Now-]

No.

[sjrcpa · Accepted solution]

I think you do if it wasn't submitted with a prior 709. What do the instructions say?

[helenyin]

Finally, I found this from the instruction:

In general, a gift will be considered adequately disclosed if the return or statement includes the following:

If the property is transferred in trust, the trust's employer identification number (EIN) and a brief description of the terms of the trust (or a copy of the trust instrument in lieu of the description).