![Enrolled Agent Exam [Part 2] 86, Form 709 — Federal Gift Tax](/_next/image?url=https%3A%2F%2Fartwork.captivate.fm%2F66dc02ed-369e-49e5-89a7-db7df9f63a25%2F20260115-1339-Image-Generation-simple-compose-01kf1sj7hsfcqbept.png&w=640&q=75)
Enrolled Agent Exam [Part 2] 86, Form 709 — Federal Gift Tax
Published: July 22, 2026
Duration: 3:21
This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams.
In this episode you will learn:
- How gifts exceeding the annual exclusion ($19,000 for 2025-2026) trigger a Form 709 filing requirement, even if no tax is due.
- The rules for gift splitting, which allows married couples to double the annual exclusion to $38,000 per donee but requires filing Form 709.
- The critical distinction for unlimited exclusions: tuition and medical p...