Using Unified Tax Credit (or Lifetime Exemption)
https://www.thebalance.com/when-to-file-gift-tax-return-3504960
See Exception #2: The Lifetime Exemption
File form 709
https://www.thebalance.com/when-to-file-gift-tax-return-3504960
See Exception #2: The Lifetime Exemption
File form 709