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Get IRS 709 2014

5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . 5 6 7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s), enter amount from Schedule C, line 4; otherwise, see instructions . . . . . . . . . . . . . . 7 8 9 Enter the applicable credit against tax allowable for all prior periods (from Sch. B, line 1, col. C) Balance. Subtract line 8 from line 7. Do not enter less than zero . . . . . . . . . . 8 9 . . . . . . . . . . . 10 Enter 20% (.20.

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