Father has given daughter $13,000 and now wants to give more before the end of the year. He has not given more than that before, so no gift tax return has been filed. Can someone give me a simple explanation of the $1,000,000 gift tax exclusion, the 3.5 m estate tax exclusion? I'm working on the 709 but can't get the unified credit to flow so no tax is due. What am I doing wrong?