skip navigation

Search Help
Navigation Help

Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website
Publication 571
taxmap/pubs/p571-023.htm#en_us_publink1000239770

Gift Tax(p14)

rule
If, by choosing or not choosing an election, or option, you provide an annuity for your beneficiary at or after your death, you may have made a taxable gift equal to the value of the annuity.
taxmap/pubs/p571-023.htm#en_us_publink1000239771

Joint and survivor annuity.(p14)

rule
If the gift is an interest in a joint and survivor annuity where only you and your spouse have the right to receive payments, the gift will generally be treated as qualifying for the unlimited marital deduction.
taxmap/pubs/p571-023.htm#en_us_publink1000239772

More information.(p14)

rule
For information on the gift tax, see Publication 950, Introduction to Estate and Gift Taxes.