706 and 709

Nov 02, 2015 1 Replies

Decedent gave 100K to irrevocable trust in 2001 but did not file a gift tax return. Decedent died in 2015. Does estate have to file a gift tax return or alternatively can trust be listed on Schedule G


In theory, the _decedent_ should file an (extremely late) gift tax return. In practice, I don't know what other options are acceptable.

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