SOI Tax Stats - Gift Tax Statistics |
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What is the Federal Gift Tax?
The Federal gift tax is a tax on the right to transfer property from a living person to other persons or trusts. Reported on Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, data are collected on the donor and recipient of gifts that exceed the annual exclusion. The name of the recipient, recipient's relationship to the donor, type of property, and value of gift are reported, as are the total value of a donor's lifetime gifts and tax computation items.
Statistical Tables
All tables are available as Microsoft Excel® files. A free Excel® viewer is available for download, if necessary.
| Total Gifts of Donor, Total Gifts, Deductions, Credits, and Net Gift Tax |
| Classified by: |
Size of current period gift and tax status |
| Years available: |
2007 2006 2005 2004 2003 1997 |
SOI Bulletin Articles
These articles are in .PDF format. A free Adobe Acrobat® reader is available for download, if necessary.
| Wealth Transfers, 2005 Gifts |
| This article describes gifts made during calendar year 2005. A total of $38.5 billion in assets was transferred from donors to donees, or gift recipients. Only 2.9 percent of returns were taxable, with $1.7 billion in gift tax liability reported. |
| Inter Vivos Wealth Transfers, 1997 Gifts |
| This article describes gifts made during calendar year 1997. Like transfers of wealth at death, wealth transfers during life—called inter vivos wealth transfers—are subject to Federal taxation. Only individual gifts in excess of $10,000 were potentially taxable for Gift Year 1997. |
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Page Last Reviewed or Updated: November 14, 2008
