(This tax was repealed for gifts made on or after January 1, 2000.)

Forms and instructions

• Forms and instructions (prior years) - gift tax

Publications

• Memos (TSB-Ms)
• Advisory Opinions (TSB-A)

Other information

• Outreach events

Online Services

• Designate a representative
• Penalty and interest calculator
• View and pay a bill by creating an Online Services account
• Sign up for our e-mail Subscription Service 
• Business Answer Center