Header
Schedule number, estate of, date of death and name of donee.
4808
Computation of Credit for Gift Tax
- Agency
- IRS
- Revision
- Rev. 11-2016
- Fillable fields
- 46
- Pages
- 1
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 4808: Computation of Credit for Gift Tax
Form 4808, Computation of Credit for Gift Tax, is a one-page IRS form that works out a limitation of credit for gift tax for a decedent's estate. Its header asks for a schedule number, the name of the estate, the date of death and the name of the donee. A line under the title says no credit is allowed for gifts made after 12/31/76.
The form figures two limitations. The first works from gift tax figures: the gift, its annual exclusion and deductions, taxable gifts and total gift tax paid, with line references to Form 709. The second works from estate tax figures: the estate tax value of the gift, marital and charitable deductions, gross estate, adjusted taxable gifts and tentative tax, with line references to Form 706. Line 30 takes the smaller of the two.
The PDF prints no instructions, no OMB number and no filing address, and it does not say who completes it or where it goes. You can fill out the PDF free in your browser on this page and download it without an account.
What's on Form 4808
First Limitation, lines 1 to 6
The gift tax amount of the gift, the annual exclusion, marital and charitable deductions applicable to line 1, their total, and the amount of the gift, in columns A and B.
First Limitation, lines 7 to 12
Taxable gifts and the specific exemption from Schedule A of Form 709, total gift tax paid from Forms 709, the line 11 formula and the total first limitation on line 12.
Second Limitation, lines 13 to 20
Estate tax value of the gift, the annual exclusion adjustment, the attributable estate tax marital and charitable deductions, and the value of the gift on line 20.
Second Limitation, lines 21 to 29
Gross estate, marital and charitable deductions, adjusted taxable gifts and tentative tax from page 1 of Form 706, and the second limitation on line 29.
Line 30: limitation of credit
Line 12 or line 29, whichever is smaller.
How to fill out Form 4808
- 1
Header
Enter the schedule number, the name of the estate, the date of death and the name of the donee.
- 2
Lines 1 to 10
Enter the gift and its exclusion and deductions on lines 1 to 5 and subtract on line 6. Lines 7, 8 and 10 take taxable gifts, the specific exemption and total gift tax paid from Form 709.
- 3
Lines 11 and 12
Line 11 is line 6 divided by line 9, times line 10. Use column B for the part of the donor's gift reported by the spouse, then add column A and column B on line 12.
- 4
Lines 13 to 20
Enter the estate tax value of the gift on line 13. Lines 14 and 18 each give two choices, depending on whether line 1 is less than or equal to line 13, or greater than line 13.
- 5
Lines 21 to 29
Enter the gross estate and deductions, adjusted taxable gifts from line 4, page 1, Form 706, and tentative tax from line 12, page 1, Form 706 (8-2013 revision). Line 29 is line 20 divided by line 27, times line 28.
- 6
Line 30
Enter line 12 or line 29, whichever is smaller. If gifts from more than one full taxable year are in the gross estate, the note says to compute both limitations separately for each year.
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Where it goes and what the form does not say
No filing address
The PDF prints no filing address and does not say to attach it to a return. It carries a schedule number field at the top right.
No instructions
The IRS PDF has no instructions and no OMB number. The only guidance printed on it is the footnote on split gifts and the note on gifts from more than one taxable year.
Gifts after 1976
The form says no credit is allowed for gifts made after 12/31/76.
Older line references
Line 28 points to line 12, page 1 of Form 706 in its 8-2013 revision. The form itself is Rev. 11-2016.
Related forms
Who uses Form 4808?
The form does not name who completes it or who receives it. It has no instructions, and nothing on the PDF says to attach it to a return. What the form does show is the situation it applies to.
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Questions about Form 4808
What does Form 4808 compute?
A limitation of credit for gift tax for an estate. Line 30 is the smaller of the first limitation on line 12 and the second limitation on line 29.
Does Form 4808 cover gifts made after 1976?
No. The form says no credit is allowed for gifts made after 12/31/76.
Who files Form 4808?
The PDF does not say. It has no instructions, no filing address and no OMB number, so this page does not state who completes it or who receives it.
What is column B for?
The footnote says to use column B for the portion of the donor's gift reported by the spouse in case of split gifts.
Which returns does it draw figures from?
Its line references point to Form 709 for taxable gifts, the specific exemption and gift tax paid, and to Form 706 for adjusted taxable gifts and tentative tax.