A federal gift tax return must be filed if any gifts you made during the calendar year were other than:

• Gifts to your U.S. citizen spouse
• Gifts to qualified charities
• Gifts totaling $11,000 or less to any one individual
• Amounts paid on behalf of any individual as tuition to an educational organization or to any person who provides medical care for an individual

If you file a federal gift tax return, you must use Form 709 and file by April 15 of the year following the year in which the gift was made.

The federal gift tax rules are complex. If you believe you have made gifts that might be subject to gift tax, you should consult an experienced tax specialist. Check with your state about its own rules regarding gifts, too.