Ian Bryzek, CPA
What gift-splitting records should you look for after a death?
Couples sometimes split gifts for reporting purposes, leaving consent indicators on old Forms 709 that survivors no longer remember.
Find the returns, the consent language, and the gifts they covered.
Those records can matter to later estate-tax and gift-history reconstruction for either spouse.
What to keep with the file
Those records can matter to later estate-tax and gift-history reconstruction for either spouse.
What to do next
Pull every Form 709 that shows spousal consent into the shared gift-history archive.
What to gather
- Forms 709 with gift-splitting consents
- List of gifts covered in those years
- Spouse identification and signatures
- Related appraisals or transfer documents
- Later returns that refer back to prior gifts
Who usually handles what
- Ian can organize the tax reporting question and the supporting records.
- The executor, trustee, or account custodian supplies records and confirms who has authority to act.
A practical next step
Pull every Form 709 that shows spousal consent into the shared gift-history archive.
Related guides
- Basis for property transferred before death
- Filing status after a spouse dies
- What records does a cpa need after a death
This is general tax information, not tax or legal advice. Outcomes depend on the documents, ownership, timing, and law that apply to the particular facts.