Gift tax - who must file and pay the tax?

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Tax Law - Gift Tax Law - General Gift Tax Law Questions
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Who must file and pay the federal gift tax?

Only individuals are required to file the Gift Tax returns. If the giver dies before filing a return, the executor must file. The gift-giver is responsible for paying the Gift Tax. If a trust or estate makes the gift, the individual beneficiaries are considered the gift-givers (the donors). If the donor does not pay, the recipient has to pay the tax.
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