If you cannot file by the deadline, you can file Form 8892, Application for Automatic Extension of Time to File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax, to get an automatic six-month extension.ou do not have to file a gift tax return as long as the amount you give to one person does not exceed $13,000 in a calendar year as of 2012 (rising to $14,000 for the 2013 tax year).
Mother of vinegar in a bottle. Mother of vinegar is a substance composed of a form of cellulose and acetic acid bacteria that develops on fermenting alcoholic liquids, which turns alcohol into acetic acid with the help of oxygen from the air. It is added to wine, cider, or other alcoholic liquids to produce vinegar.
To make apple cider vinegar, simply leave an open container of apple cider out to ferment naturally. First it will turn into hard apple cider, with enough of an alcohol content to make most people a little tipsy. From there it will turn into apple cider vinegar, usually in 2-4 weeks.Since the vinegar fermentation process is an aerobic one, you want as much of the surface area of the apple cider exposed to the air as possible. For that reason, use the widest mouthed container you can get.Then protect that opening from insects and debris by covering it with a cheesecloth.ince the vinegar fermentation process is an aerobic one, you want as much of the surface area of the apple cider exposed to the air as possible. For that reason, use the widest mouthed container you can get. Then protect that opening from insects and debris by covering it with a cheesecloth.