Gifts - Forms to be filed
Answer:
A gift tax return must be filed on IRS Form 709 for any gift given an individual other than your spouse if the gift exceeds $14,000 ($13,000 in 2012).
A return does not have to be filed for gifts qualifying for the medical expenses or tuition exclusions.
A return does not have to be filed for gifts qualifying for the medical expenses or tuition exclusions.