List all reportable gifts made during the calendar year on one Form 709. A gift letter must contain the donor's name, the gift's value, confirmation that the gift is not to be repaid, and the donor's signature.The general rule is that any gift is a taxable gift. However, there are many exceptions to this rule. You are generally not required to file a gift tax return unless the total gifts to a recipient exceed the annual gift tax exclusion for that calendar year. Pay at tap.utah.gov. Or send a check or money order with your return (make payable to the Utah. The letter must explain who is gifting the money, where the donor's funds are coming from and the relationship between the donor and the recipient. The S corporation must provide a Utah Schedule K-1 to each shareholder showing the amount of Utah withholding paid on behalf of the shareholder. Informal probate is the process for asking the court to appoint a personal representative for a decedent's estate without a hearing.