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STEPS FOR MAKING A GIFT OF REAL ESTATE
If a gift is to a charitable remainder trust, the donor will be responsible for making additional contributions to the trust to cover the carrying costs until
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Realty Transfer Tax Statement of Value (REV-183)
Transfer from a Trust Enter the date the real estate was conveyed to the trust by the prior deed. If the trust was amended after that date, attach a
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Instructions for Form 709 (2024) | Internal Revenue Service
For a gift in trust, each beneficiary of the trust is treated as a separate donee for purposes of the annual exclusion. All of the gifts made during the
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