EducationGift Tax Flow Chart
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Help to determine gift tax consequences.

               
Is there a gift? 2501, 2502, 2505. Also see POA 2514, Disclaimers 2518.
YES
Was the gift less than $14,000? 2503(b) Or Charitable (2522) or Marital (2523)?
NO
Was the gift for education or medical and directly to the institution? 2503(e)
NO
There is a taxable gift that is carried over to the Estate Tax Return. 2001(b)(1)(B) See GST 2601.
 


NO

YES

YES





 
Continue to Estate tax.
The rate is calculated using 2502. Applied the credit using 2505.