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Form 4808: Computation of Credit for Gift Tax
IRS Form 4808 is the Computation of Credit for Gift Tax used by estates to calculate the allowable credit against gift tax liability. No credit is allowed for gifts made after 12/31/76.
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IRS Form 4808 - Computation of Credit for Gift Tax
IRS Form 4808 is the Computation of Credit for Gift Tax used by estates to calculate the allowable credit against gift tax liability. No credit is allowed for gifts made after 12/31/76.
Risk Radar
Scan points- 1Entering a gift made after 12/31/76 eliminates any credit and causes the form to be invalid.
- 2Failing to use column B for the spouse’s portion of a split gift, contrary to the footnote instruction.
- 3Omitting the annual exclusion on line 2, which reduces the total deductions and inflates the credit.
- 4Calculating line 5 incorrectly by not summing lines 2, 3, and 4 as required.
- 5Entering the estate tax value of the gift incorrectly on line 13, affecting the second limitation.
Plain English
Form 4808 works out the credit an estate can claim for gift tax that was paid before the donor died. It adds together the annual, marital and charitable deductions, then applies the first and second limitation formulas. The smaller result becomes the credit amount.
Submission Date
- Filing date: 2018-07-18 23:00:06
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an estate must compute the credit for gift tax.
- Do not use it when the estate includes gifts made after 12/31/76, because no credit is allowed.
- Check Form 709 instead when you need to report the detailed gift tax amount.
Form selector
Use this form or another form?
Reporting the gift tax amount of a gift
Form 709 provides the total gift tax needed for line 1 of Form 4808
✓ Confirm the gift tax amount on Form 709 matches line 1
Computing the estate tax liability for the estate
Form 706 supplies taxable gift and credit data referenced on Form 4808
✓ Verify taxable gift amounts on Schedule A of Form 706
Determining the marital deduction for a split gift
Marital deduction figures from Form 709 feed into lines 3 and 15 of Form 4808
✓ Ensure the marital deduction on Form 709 is correctly entered
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Line 1 – Gift tax amount of gift
Amount of gift tax calculated · Form 709
Line 6 – Amount of gift (line 1 less line 5)
Subtraction of line 5 from line 1 · Form 4808 calculations
Line 11 – First limitation
Result of line 6 × line 9 × line 10 · Form 4808
Line 30 – Limitation of credit
Smaller of line 12 or line 29 · Form 4808
Footnote – No credit allowed for gifts made after 12/31/76
Gift date verification · Estate records
Before you submit
- 1Verify the estate of the deceased is entered correctly at the top of the form.
- 2Confirm the date of death is accurate.
- 3Enter the name of the donee exactly as it appears on estate documents.
- 4Calculate and fill line 1 with the gift tax amount from Form 709.
- 5Apply the annual, marital, and charitable deductions to lines 2‑4 as appropriate.
- 6Ensure line 30 reflects the smaller of line 12 and line 29.
- 7Sign the form in the designated signature area.
- 8Attach any required schedules referenced (e.g., Schedule A of Form 709).
- 9Make a copy of the completed form for your records before mailing.
How to file this form
- 1Gather the estate’s Form 709 and Form 706 data needed for the calculations.
- 2Complete Form 4808 line by line using the gathered data.
- 3Review the completed form for arithmetic accuracy and correct entries.
- 4Sign the form in the designated signature area.
- 5Assemble the form with any supporting schedules referenced.
- 6Mail the package to the IRS address for estate tax filings and retain the mailing receipt as proof of filing.
Known limitations
- 1No credit allowed for gifts made after 12/31/76
- 2Use column B for portion of donor's gift reported by spouse in case of split gifts
- 3When gifts for more than one full taxable year are included in the gross estate, a separate computation of the two limitations must be made for each taxable year
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->Form 4808 is the November 2016 edition (Rev. 11-2016). The source does not indicate a latest‑information webpage and provides no details on changes.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. 11-2016
- Fee — not stated in the official source
- Mailing address — not stated in the official source
- Signature — not stated in the official source
Quick Facts
Downloads
After you file
- 1Retain the completed Form 4808 with the estate’s tax file for at least 7 years.
- 2Submit the form together with the estate’s Form 706 filing to the IRS.
- 3Keep a copy of the supporting calculations used for lines 1‑30.
- 4If the IRS sends a notice of error, file an amended Form 4808 correcting the affected lines.
- 5Store the acknowledgment receipt or electronic confirmation of filing for future reference.
Sources
- SRCForm p.1 — No credit allowed for gifts made after 12/31/76.
- SRCForm p.1 — Use column B for portion of donor's gift reported by spouse in case of split gifts.
- SRCForm p.1 — Separate computation required for each taxable year when gifts span multiple full taxable years.
- SRCForm p.1 — Title indicates computation of credit for gift tax.
- SRCForm p.1 — Revision date listed as 11-2016.
- SRCForm p.1 — Schedule number listed as Estate of.
- SRCNot stated in the official source — verify on the agency site.
Common confusion points
Do I need to fill column B if my spouse didn't split the gift?
Column B is only for split gifts reported by spouse.
→ Confirm whether a split gift was filed on Form 709.
Can I claim a credit for a gift given in 1977?
Credit not allowed for gifts after 12/31/76.
→ Check the gift date; if after 12/31/76, credit is zero.
What if my estate includes gifts from two different tax years?
Separate computation required for each taxable year.
→ Perform two separate Form 4808 calculations, one per year.
Which line shows the total first limitation?
Line 12 is the first limitation, line 11 column A plus B.
→ Verify line 12 equals sum of column A and B from line 11.
Do I need to report charitable deductions on this form?
Lines 4, 18, etc., capture charitable deductions.
→ Ensure charitable deduction amounts are entered on the appropriate lines.
Is the estate tax credit calculated on this form or another?
Form 4808 computes the credit based on data from Forms 709 and 706.
→ Cross‑check the credit amount with the results from Forms 709 and 706.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 706 – Amend the estate tax return to correct data used in the credit computation.
Questions about IRS Form 4808
What is IRS Form 4808 used for?
Form 4808 works out the credit an estate can claim for gift tax that was paid before the donor died. It adds together the annual, marital and charitable deductions, then applies the first and second limitation formulas. The smaller result becomes the credit amount.
What information does IRS Form 4808 require?
It gathers the estate of the donor, date of death, name of the donee, the gift tax amount, applicable annual, marital and charitable deductions, and then computes the first and second limitation lines (e.g., lines 1‑12 and 13‑30).
How do I complete IRS Form 4808?
The preparer enters the estate of the donor, date of death, and donee name, then records the gift tax amount on line 1. Using columns A and B, the annual exclusion, marital deduction, and charitable deduction are entered on lines 2‑4, summed on line 5, and the net gift is calculated through line 12. After computing the second limitation through line 29, the smaller of line 12 or line 29 is entered on line 30 as the credit.
Do I need to fill column B if my spouse didn't split the gift?
Column B is only for split gifts reported by spouse. Confirm whether a split gift was filed on Form 709.
Can I claim a credit for a gift given in 1977?
Credit not allowed for gifts after 12/31/76. Check the gift date; if after 12/31/76, credit is zero.
What if my estate includes gifts from two different tax years?
Separate computation required for each taxable year. Perform two separate Form 4808 calculations, one per year.
Which line shows the total first limitation?
Line 12 is the first limitation, line 11 column A plus B. Verify line 12 equals sum of column A and B from line 11.
Do I need to report charitable deductions on this form?
Lines 4, 18, etc., capture charitable deductions. Ensure charitable deduction amounts are entered on the appropriate lines.
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