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"Number" shown in Columns 1, 3, 5, etc. refer to the number of returns.;Source: IRS, Statistics of Income Division, September 2013R[All figures are estimates based on a sample--money amounts are in whole dollars.]�Gift Tax Returns obd in 2012: Total Gifts of Donor, Deductions, Credits, and Net Tax on Current Period Gifts, by Tax Status and Size of Taxable Gifts**�[2] This is the value of total gifts reported by the donor after gifts have been split between the donor and the consenting spouse.Y[3] This is the sum of marital and charitable deductions reported. An unlimited marital deduction is available for all outright transfers to a donor's spouse. An unlimited charitable deduction is available for all outright transfers to qualified charities. These deductions are available for gifts to trusts only under limited circumstances.j[4] This is the amount of taxable gifts (total gifts less exclusions and deductions) for the current year.�[5] This is the amount of taxable gifts (total gifts less exclusions and deductions) for all prior tax years in which the donor transferred property.8[6] This is the value of available unified credit that is applied to the gift tax liability in the current period, as reported on Part 2, Line 12 of Form 709. It is the lesser of available unified credit less the specific exemption amount (reported on Part 2, Line 10 of Form 709) or tax on current period gifts.q[7] This is the sum of reported value of gift tax on current period gifts and generation-skipping transfer taxes.Total gifts [2]Total deductions [3]!Taxable gifts, current period [4] Taxable gifts, prior periods [5]Unified credit, applied [6] Total tax [7]8Tax status and size of taxable gifts, current period [1][1] Tax status is determined by the presence or absence of a positive value reported on Page 1, Part 2, Line 15 of the return. 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