{
  "id": "ELEC_GIFT_TAX_EXTENSION",
  "name": "Automatic Gift Tax Return Extension",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Taxpayers who file for an extension of their individual income tax return (Form 1040) and have made reportable gifts during the year.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "An extension of time granted for filing an individual income tax return is automatically deemed to be an extension for filing the gift tax return (Form 709) for the same calendar year.",
  "irc_reference": "IRC §6075(b)(2)",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}