Transfers made on behalf of an individual directly to a qualifying education organization for tuition for education or training of the individual are not treated as a gift for federal gift tax purposes and the donor does not report them on the Form 709 gift tax return.
MEDICAL EXPENSE GIFTS
Transfers made on behalf of an individual directly to a person (doctor, psychologist, etc.) or institution that provided medical care fro the individual are not treated as federal gifts for gift tax purposes and need not report them on Form 709.
GIFTS TO 529 PLANS ARE NOT COVERED WITHIN THIS EXCEPTION
Gifts to 529 Plans for qualified higher education do not qualify for this qualified education expense exclusion. However they do qualify for the annual donee exclusion as well as the GST exemption.
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