When should I use the gift transfer page?
Use this page when your pickup truck sale in Michigan fits a gift transfer scenario. It walks you through the specific disclosures and details that apply to this type of transaction.
Gift transfer — Michigan
Michigan Pickup Truck bill of sale for gift transfer
Complete your Michigan pickup truck bill of sale for a gift transfer transaction. Enter buyer and seller details, vehicle information, and generate a signed PDF in minutes.
MichiganPickup TruckGift transfer
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What to know about gift transfer sales in Michigan
If the vehicle's fair market value exceeds the annual gift tax exclusion ($18,000 for 2024 per IRS), the donor must file IRS Form 709 (United States Gift and Generation-Skipping Transfer Tax Return). The lifetime exemption ($13.61 million in 2024) typically means no tax is owed, but the form is still required. Some states require the word "gift" on the title or a separate gift affidavit to waive use tax.
What to include in your bill of sale
- Full legal names and addresses for both buyer and seller.
- Pickup Truck make, model, year, VIN, and current mileage.
- Agreed sale price, payment method, and transaction date.
- Any gift transfer-specific disclosures required in Michigan.
Seller guidance
If the vehicle's fair market value exceeds the annual gift tax exclusion ($18,000 for 2024 per IRS), the donor must file IRS Form 709 (United States Gift and Generation-Skipping Transfer Tax Return). The lifetime exemption ($13.61 million in 2024) typically means no tax is owed, but the form is still required. Some states require the word "gift" on the title or a separate gift affidavit to waive use tax.
Buyer guidance
You will likely owe use tax on the fair market value of the vehicle at registration unless your state exempts immediate family gifts. California, for example, exempts transfers between parents, children, spouses, and domestic partners. Check your state DMV for exemption eligibility.
Michigan-Specific Note
Michigan exempts immediate family gift transfers from the 6% use tax. Eligible family: spouse, parent, child, sibling, grandparent, grandchild. Complete TR-11 (Vehicle/Watercraft Transfer Between Family Members) and RD-108 (Application for Michigan Title). Both donor and recipient must sign the TR-11.
Legal considerations
Michigan exempts immediate family gift transfers from the 6% use tax. Eligible family: spouse, parent, child, sibling, grandparent, grandchild. Complete TR-11 (Vehicle/Watercraft Transfer Between Family Members) and RD-108 (Application for Michigan Title). Both donor and recipient must sign the TR-11.
Michigan Legal Requirements
Under federal law, gifts of vehicles exceeding $18,000 in fair market value (2024 annual exclusion) require the donor to file IRS Form 709, though the $13.61 million lifetime exemption means actual gift tax is rarely owed. Most states do not impose a separate state gift tax, but many require a gift affidavit or notation on the title to waive sales or use tax. Check your state DMV for the specific form and eligible family relationships that qualify for the tax exemption.
Source: IRC § 2503(b); IRS Form 709
Checklist for this transaction
- 1Establish fair market value (Kelley Blue Book or comparable)
- 2Determine if IRS Form 709 filing is required (value >$18,000 in 2024)
- 3Obtain state-specific gift affidavit or complete the gift section on the title
- 4Confirm state sales/use tax exemption eligibility for family gifts
- 5Notarize the bill of sale or gift affidavit if your state requires it
- 6Complete TR-11 (Vehicle/Watercraft Transfer Between Family Members)
- 7Submit RD-108 (Application for Michigan Title)
- 8Both parties sign TR-11 and present at Secretary of State office
Need the printable workflow?
Use the main Michigan pickup truck bill of sale flow when you are ready to generate the completed document.
Open Michigan Pickup Truck bill of saleFrequently asked questions
Why does the gift transfer scenario have its own page?
Different sale scenarios — such as private party, dealer, or gifted transfers — have different documentation requirements. This page focuses on what buyers and sellers need for a gift transfer transaction specifically.
What should be included in this bill of sale?
Include the buyer and seller details, vehicle identifiers, sale price, date, signatures, and any notes specific to the gift transfer transaction.