Guide to Gift Taxes

Avoid costly surprises by mastering the federal gift tax rules before making substantial transfers. This course explains which payments qualify for exemption and shows how to use annual and lifetime exclusions strategically. Learn how gift splitting and trust structures can reduce tax exposure while achieving your estate planning goals. Gain practical guidance on structuring large gifts, so you can transfer wealth efficiently and minimize unintended tax consequences.
Format

PDF Course

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Duration

1 Hour

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Course Information

Author: Steven Bragg
Course Number: TX1036
IRS Program Number: 72821-T-00093-25-S

Learning Objectives
  • Identify the situations to which the gift tax might apply.
  • Specify how the annual and lifetime gift tax exclusions work.
  • Recall how present and future interests impact the applicability of the gift tax.
  • Specify how a trust can be used to avoid the gift tax.

Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Taxes
Prerequisites: None
Advance Preparation: None
Latest Review Date: May 2025
Program Registration Requirements: Click on the Enroll button to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.
Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.

AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.