Form 709 after funding a 529 College Fund (QTP)

Mar 10, 2010 1 Replies

HELP!



I just can't figure out how to fill out Form 709 after funding a 529 College Fund. The instructions are less then clear for QTP and split donations.



SCH A: (for ref:

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1st, it says I need to attach an explanation. Will a letter do with this info do? I planned to draft a letter simply saying I opened a Qualified Tuition Program (529 College Fund) with Vanguard for my son S and my wife and I donated the max with a 5 yr election.


2nd the way I read the instructions I filled Sch A Part 1 thus: A - 1 B - "Vanguard 529 College Fund For S (Son) " C - D - $13k E - F - $26k G - $13k H - $13k I replicated everything on the Spouse side putting Total of Part 1 - $26k



The confusion comes when I fill out Sch A Part 4 "Taxable Gift Reconciliation"



1 - $26k
2 - $13k
3 - $13k
4 - ??
5 - ??

Where do I apply my wife's $13k deduction to make line 11 Taxable Gifts to $0?


2nd, other then page 1 is there anything else I need to fill out? (assuming no GST, etc. just the 529 funding)


3rd, can I really NOT file for the next 5 years if nothing changes?



Lastly on a separate line of thinking, could I just have filled the form out as if there was no split? Esp. since I have to have my wife sign and date MY copy of Form 709 and I have to file an exact copy for my wife w/my signature etc., and send both copies in together.



All help greatly appreciated!



Best, JL


That's the kind of detail that I get paid to prepare the forms. I suggest you check with a local CPA for assistance.

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