The Internal Revenue Service has posted a final version of the form and instructions for the 2010 gift tax and generation-skipping transfer tax.

Form 709 and its associated instructions were posted on Friday by the IRS, according to the Journal of Accountancy. The delay in posting the form was due to the late passage last December of the legislation extending the Bush era tax rates, which affected estate taxes, gift taxes and other tax provisions.

The annual gift exclusion remains $13,000, according to the instructions. For gifts made to spouses who are not U.S. citizens, the annual exclusion has increased to $134,000. The top rate on gifts is now 35 percent. The unified credit for 2010 is now is $330,800.

Section 302(d)(2) of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 mandates that any unified credit allocated to gifts made in prior periods be re-determined using current gift tax rates.