# 709 - document type

> Document type for IRS Form 709 (United States Gift and Generation-Skipping Transfer Tax Return), extracting data for gifts that exceed annual exclusion or lifetime exemption amounts.

## Overview

IRS Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, is employed to report gifts that exceed the annual exclusion amount, lifetime exemption, or qualify for special valuation rules. Form 709 enables taxpayers to accurately report gifts and calculate any applicable gift tax owed.

This ML package is trained to extract 27 regular fields of relevant data points from Form 709.

This model is trained on all versions released by IRS from January 1959 to 2022.

## Particularities

The ML package is trained to automatically detect data such as:

* Donor's Name, Address, Residence, Citizenship
* Amount for Taxable Gifts Current-Prior and Total
* Paid Preparer identification
* Form Version, Year

## Extracted fields

:::note
If you are using using public endpoints, such as `https://du.uipath.com/ie/invoices`, all fields are available. However, if you are using custom-trained extractors, the availability of extracted fields is dependant on the version you are currently using. You can also check the list of fields and types on any endpoint in the `/info/model` object. To access this, simply add `/info/model` to any endpoint, like so: `https://du.uipath.com/ie/invoices/info/model`. For an enhanced reading experience of the fields list, it's recommended to install a JSON viewer extension in your browser.
:::

Table 1. List of extracted fields for 709

| Display Name | Field Name | Field Type | Content Type |
| --- | --- | --- | --- |
| Donor's Name and Initial | donor-firstname-and-mi | regular | string |
| Donor's Last Name | donor-lastname | regular | string |
| Donor Social Security Number | ssn | regular | id-no |
| Donor Address | address | regular | string |
| Donor Residence | residence | regular | string |
| Donor City, State, Zip | city-state-zip | regular | string |
| Donor Citizenship | citizenship | regular | string |
| Amount of Taxable Gifts Current Year | tax-amt-gift-current-yea | regular | number |
| Amount of Taxable Gifts Prior Periods | tax_gift_preceding_years | regular | number |
| Amount of Total Taxable Gifts | total-taxable-gifts | regular | number |
| Total Taxes | total-tax | regular | number |
| Balance Due | balance-due | regular | number |
| Amount To Be Refunded | refund-amount | regular | number |
| Signature of Donor | donor-signature | regular | string |
| Donor's Signature Date | donor-signature-date | regular | date |
| Paid Preparer's Signature | pp-signature | regular | string |
| Paid Preparer's Signature Date | pp-signature-date | regular | date |
| Paid Preparer PTIN | pp-ptin | regular | id-no |
| Paid Preparer Self Employed | pp-self-employed | regular | string |
| Paid Preparer Firm Name | pp-firm-name | regular | string |
| Paid Preparer Firm EIN | pp-firm-ein | regular | id-no |
| Paid Preparer Name | pp-name | regular | string |
| Paid Preparer Firm Address | pp-firm-address | regular | string |
| Paid Preparer Phone Number | pp-phone | regular | phone |
| Gifts Made During Year | form-year | regular | number |
| Form Version | revision | regular | string |
| Donor Died During the Year | donor-died | regular | string |
| DLN Number | dln | regular | id-no |
| Date Received by IRS | date-received | regular | date |
| Donor's Date of Death | donor-dod | regular | string |

## Samples

You can download the a sample filled-in form from [here](https://oob-sample-pdfs.s3.us-east-2.amazonaws.com/709_United+States+Gift+(and+Generation-Skipping+Transfer)+Tax+Return_UiPath+Document+Understanding.pdf).