Form R-3302 Fillable Gift Tax Return of Donor
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

(: A) Unchecked (: B) Unchecked (: C) Unchecked (: No) Unchecked (: Yes) Unchecked (1) each spouse is a resident of Louisiana at the time of the gift; and (1) Gifts to charitable religious or educational institutions located within the State of Louisiana provided the net earnings (2% of Line 5 not to exceed $300) (2) both spouses signify on their Louisiana gift tax return their consent to split the gift (2) Gifts made to the United States the State of Louisiana or any political subdivision of Louisiana (parish municipality or (3) Gifts made by a person to his spouse beginning with calendar year 1992 (Enter on Line 1 Schedule A ) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) 1 Have you been the donor of any gifts in prior years? 1 Name of consenting spouse 1 Total gifts for current year (from Schedule B) 1 10 Gift tax for current year (Subtract Line 9 from Line 8 ) 10 11 Interest (See instructions ) 11 12 Penalty 12 13 Total amount due (Add Lines 10 11 and 12 ) 13 14 Amount paid with extension 14 15 Balance of tax due or refund due Do not send cash 15 1998 2001 $10 000 2 A Total annual exclusions (maximum $10 000 per donee) 2A 2 Social Security Number of consenting spouse 2002 2005 $11 000 2006 2008 $12 000 201 Baton Rouge LA 70821 0201 Payment of the tax due must accompany the return DO NOT SEND CASH 225 219 0067 3 percent 3 Total exemptions (Add Lines 2A 2B 2C and 2D ) 3 3 Were you married during the entire calendar year? 4 If no please check one of the following: 4 Taxable gifts for current year (Subtract Line 3 from Line 1 ) 4 5 Add taxable gifts in prior years (From Schedule C Line 1A) 5 6 Total taxable gifts (Add Lines 4 and 5 ) 6 617 N Third Street 7 Calculation of tax 8 Total tax (Add Lines 7A and 7B ) 8 9 Less credit for tax paid on taxable gifts in prior years A 2% of first $15 000 of Line 6 7A A Total amount of taxable gifts received in prior years See instructions Address amount claimed on this return may not exceed $30 000 amount may not exceed $300 and allowed The first $15 000 in taxable gifts is taxed at 2 percent and all taxable gifts in excess of $15 000 are taxed at B 3% of excess of Line 6 over $15 000 7B B Specific lifetime exemption claimed 2B B Total specific lifetime exemption claimed in prior years BASIS oF THe TAX The true and full value of the property at the date of transfer shall be the value of the gift for the Baton Rouge LA 70802 Baton Rouge LA 70821 0201 be used to reduce the amount of any gifts made by a donor A donor may attribute the entire amount or any portion of the By Signature If no complete Line 4 C Gifts to spouse 2C considers gifts of separate property made by one spouse to another party other than his or her spouse as though one half Cynthia J Bridges D Charitable educational and religious exemptions 2D Date of Date of gift Print the date on which the gift was made Declaration by Signature DeLInqUenT PenALTY AnD LATe PAYMenT PenALTY R S 47:1602 imposes a delinquent penalty for the filing Department of Revenue description of gift Divorced Date Do not file this return for gifts or donations made on or after July 1 2008 Donee s name and address Donee s name and address description of gift Print the name and address of each donee and a brief description of donee would pay the tax the value of the gift can be reduced by the amount of the tax If the gift was separate property effective for Years Gift Tax Annual exclusion exclusion or the gift is specifically exempt a return must be filed even though no tax is due eXCLUSIonS AnD eXeMPTIonS eXeMPT TRAnSFeRS R S 47:1204 provided that the following transfers shall be exempt from tax: exemption applies only to gifts made after December 31 1991 exemption in any one calendar year or spread it over many calendar years to reduce a gift If the gift exceeds the annual eXTenSIon oF TIMe To FILe FoR FILInG A ReTURn The Secretary of Revenue may grant an extension of time for extension to file file a Gift Tax Return of Donor A separate return is required for each calendar year in which property is transferred by gift filing the return for a period not to exceed six months from the due date of the return All requests for an extension must be For Calendar Year For purposes of the statute an individual is considered as the spouse of another individual only if he is married to such FORM LA 709 Full name (Please print ) General Information GIFT SPLITTInG oF SePARATe PRoPeRTY GIVen BY HUSBAnD oR WIFe To AnoTHeR PARTY R S 47:1205(C) Gift Tax Return of Donor gift was made If Yes complete Lines A and B in writing and must be received prior to the due date of the return To avoid imposition of a late payment penalty remittance Indicate community or Indicate community or separate property Use C or S to indicate whether the property donated is community or individual at the time of the gift and does not remarry during the remainder of the calendar year Consent to gift splitting Instructions for Completing intangible property owned by a Louisiana resident is deemed to be located in Louisiana InTeReST Refer to the Tax Interest Rate Schedule (R 1111) for monthly interest rates that apply Form R 1111 is available is available on LDR s website at www revenue louisiana gov is made by each spouse provided that: Item number Identify each gift made during the calendar year using either numeral or alphabetical characters July 1 2008 A Gift Tax return for gift transfers made prior to July 1 2008 is required Line 1 Print your spouse s name: first name middle initial and last name Line 1 This amount should not exceed $15 000 Line 1 Total gifts for current year Print the amount of total gifts for the current taxable year from Schedule B Line 10 Gift tax for current year Subtract Line 9 from Line 8 and print the result Line 11 Interest Refer to the Tax Interest Rate Schedule (R 1111) for monthly interest rates that apply Form R 1111 Line 12 Penalty Multiply Line 10 by 5 percent for each 30 days or any portion thereof that the return is delinquent Line 13 Total amount due Add Lines 10 11 and 12 and print the result Line 14 Amount paid with extension Print the amount of any payment previously submitted with a request for an Line 15 Balance of tax due or refund due Subtract Line 14 from Line 13 and print the result If Line 14 is greater Line 1A If the answer to Line 1 is yes print the lesser of $15 000 or the total amount of taxable gifts made in prior years Line 1B Print the total amount of specific lifetime exemption claimed in prior years This amount plus any amount claimed Line 2 Print your spouse s Social Security Number Line 2A Total annual exclusions Print the total amount of annual exclusions Line 2B Specific lifetime exemption claimed Print the amount of the specific lifetime exemption being claimed on Line 2C Gifts to spouse Print the total amount of any gifts made to your spouse during the current taxable year This Line 2D Charitable religious and educational exemptions Print the amount of any gifts made during the current Line 3 Indicate whether you and your spouse were married during the entire calendar year If yes proceed to Declaration Line 3 Total exemptions Add Lines 2A 2B 2C and 2D and print the total Line 4 Indicate married divorced or widowed and the date Line 4 Taxable gifts for current year Subtract Line 3 from Line 1 and print the result Line 5 Add taxable gifts in prior years Print the amount of the taxable gifts made in prior years from Schedule C Line 6 Total taxable gifts Add Lines 4 and 5 and print the total Line 7A Calculation of tax Multiply the first $15 000 of Line 6 by 2 percent and print the result This amount should Line 7B Calculation of tax Multiply the balance of Line 6 if any by 3 percent and print the result Line 8 Total tax Add Lines 7A and 7B and print the total Line 9 Less credit for tax paid on taxable gifts in prior years Multiply Line 5 by 2 percent and print the result This Louisiana Department of Revenue Mail return and payment to: Married Date must be signified under the section of the return titled Declaration By Signature must have been previously reported on R 3302 and tax must have been paid not accompany the return (or an estimated statement of tax due does not accompany a request for an extension) a late not exceed $300 number of a return after it becomes due In addition the statute imposes a late payment penalty for the failure either to remit the of estimated tax due must also accompany the request The Secretary may accept an extension of time to file a federal gift of gift of the organization benefit no private shareholder or individual on LDR s website at www revenue louisiana gov Interest is calculated from the due date of the return until the tax is on Line 2B of Schedule A may not exceed $30 000 P O Box 201 paid However combined delinquent penalty and late payment penalty shall not be greater than 25 percent of the total tax payment penalty equal to 5 percent of the tax due for each 30 days or portion thereof will be assessed until the tax is Please note: A Gift Tax Return is not required for gifts made on or after July 1 2008 PLeASe noTe: The provisions of Act 371 of the 2007 Legislative Session repealed the Louisiana Gift Tax effective Please read instructions carefully PO Box 201 Print this amount on Schedule A Line 5 PRIoR YeAR TAXABLe GIFTS Refers to taxable gifts made in calendar years prior to the current taxable year The gifts purpose of computing the tax due R 3302 (8/09) R 3302 (8/09) R S 47:1205(C) provides that both spouses must consent to the gift splitting Each party must file a separate return RATe oF TAX The tax is calculated on the total of all taxable gifts made by a donor during his lifetime A taxable gift is request for an extension of time for filing a return The penalty is 5 percent of the tax for each 30 days or fraction thereof return claiming the other one half See the instructions to Schedule D below Schedule A Computation of Taxable Gifts and Tax Schedule B Total Gifts During Calendar Year Schedule C is applicable only if you made taxable gifts in prior years If not proceed to Schedule D Schedule C Prior Year Gifts Schedule D Consent for Gift Splitting of Separate Property Schedule D is applicable only if you or your spouse have made a gift of separate property to a third party In such instances Secretary separate property Signature of consenting spouse Telephone Signature of donor/executor Telephone Signature of preparer if different from donor Telephone Social Security Number SPeCIFIC eXeMPTIon A taxpayer may receive a specific lifetime exemption not to exceed $30 000 The exemption can SPeCIFIC InSTRUCTIonS State tax return for the same tax year as an extension to file R 3302 TAXABLe YeAR The current taxable year is the calendar year for which the return is being filed taxable year to charitable religious or educational institutions located within Louisiana than Line 13 print the amount of your refund If Line 14 is smaller than Line 13 print the amount of tax due that a return is delinquent or a remittance is late The penalty cannot exceed 25 percent of the tax due that amount by which the gift exceeds the applicable annual exclusions and any portion of the specific exemption claimed that you or your spouse have consented to split only one half its value should be listed Your spouse must file a separate the Louisiana Gift Tax Return the property transferred to the donee A copy of the act of donation should accompany the return for gifts of real estate The total delinquent penalty shall not be greater than 25 percent of the tax If payment for the total tax on Line 10 does this return The specific exemption is limited to $30 000 The total amount of any exemption claimed in prior years plus any total amount of tax shown due on a return that has been filed or to submit a written statement of estimated tax due with a Total gifts for calendar year town) or civic organizations provided the donor receives no direct or indirect benefit as a result of such donations TRAnSFeRS BY nonReSIDenTS The tax is imposed upon all tangible movable and immovable property located in Louisiana TRAnSFeRS BY ReSIDenTS The tax is imposed upon the transfer of all property located in Louisiana For this purpose Value Value of gift Print the value of the gift on the date it was transferred If the gift was made with the understanding that the WHen To FILe A calendar year return is due on or before the 15th day of April following the calendar year in which the WHeRe To FILe AnD PAY TAX The return must be filed with the Louisiana Department of Revenue (LDR) P O Box WHo MUST FILe A ReTURn Every individual association partnership or corporation making a gift to a single donee must Widowed Date