How to Fill Out New York Form NY DMV MV-82B (w/Examples) + FAQs

New York Form MV-82B is the Boat Registration/Title Application that every boat owner uses to register, title, transfer, renew, or amend a vessel record with the New York State Department of Motor Vehicles. The form is required under New York Vehicle and Traffic Law Article 48 § 2251, which sets the triennial registration scheme and the fee tiers tied to vessel length.

If you skip this form, operate without stickers, or fill in the wrong Hull Identification Number, you can be ticketed on the water, denied a title, charged double sales tax, or kicked back to the end of the line at the county clerk’s office. The NY DMV processes hundreds of thousands of boat transactions every three-year cycle, and rejection rates spike each spring when first-time buyers rush in with missing bills of sale or unsigned DTF-802 sales tax forms.

Here is what you will learn in this guide:

• 🚤 What the MV-82B does, who must file it, and the statute behind it
• 📝 A line-by-line walkthrough of every box, with example entries
• 💰 Current fees, sales tax rules, and the title-fee threshold
• 📬 How to file in person, by mail, or through a dealer, with addresses and proof of filing
• ⚠️ The most common mistakes, plus a do’s-and-don’ts cheat sheet you can use the day you walk in

What the Form Is and Who Must File It

Form MV-82B is the official application the New York DMV uses to create a registration record, issue a title, transfer ownership, replace lost stickers, change an address, or correct vessel data for a boat used on New York public waters. It is the boat-only counterpart to the standard MV-82 vehicle application, but it adds vessel-specific lines for the Hull Identification Number, hull material, propulsion type, and primary use. Every transaction that touches a boat record at the DMV starts with this single form.

You must file an MV-82B if you own a mechanically propelled vessel that is used or stored on New York public waters, including motorboats, personal watercraft, sailboats with auxiliary engines, and electric-motor boats. Sailboats with no motor and rowboats are not registered, but they may still need a title if the hull is 14 feet or longer and the model year is 1987 or newer, per the Boat Ed New York course. U.S. Coast Guard documented vessels skip the registration number but still file MV-82B to obtain New York validation stickers.

Dealers, private sellers, buyers in family transfers, heirs, lien-release filers, and out-of-state transplants all use the same form. The agency that receives it is the DMV, but participating county clerk Motor Vehicle offices also accept it. The penalty for operating an unregistered boat is a fine under Navigation Law § 2250, and operating with someone else’s stickers is treated as a separate violation.

Before You Start: Documents and Information You Need

Gather every document below before you open the PDF, because missing items are the number one reason MV-82B applications are rejected at the counter. The DMV will not “hold” your file while you go home for a paper, so a single missing signature usually means a wasted trip and a new appointment slot two to three weeks later.

• Proof of ownership. A Manufacturer’s Certificate of Origin (MCO/MSO) for a new boat, the prior New York title for a used titled boat, a notarized bill of sale for an untitled used boat, or a court order for an inherited vessel. Without it the DMV cannot establish a chain of title.
• Proof of sales tax payment. Either a dealer invoice showing tax collected, or a completed DTF-802 signed by both buyer and seller for a private sale, or a DTF-803 if you claim a non-gift exemption. Missing tax proof blocks issuance of stickers.
• Proof of identity (6-point ID). A New York driver license or non-driver ID is one stop, otherwise build six points using passport, Social Security card, and supporting documents. Without 6 points the clerk cannot finish the transaction.
• Hull Identification Number (HIN). A 12-character code stamped on the starboard transom of any boat built after November 1, 1972. Wrong HINs trigger a hold and a physical inspection.
• Boat length to the inch. Measured bow to stern excluding swim platforms and outboard brackets, per the Lake George Park Commission measurement rules. Length determines the fee tier.
• Year, make, hull material, and propulsion type. All printed on the manufacturer’s plate. Wrong propulsion (inboard vs outboard) misroutes the file.
• Lien holder information. Name and address of any bank or finance company holding a security interest, plus a UCC-1 if applicable. Missing lien data voids the title.
• Payment. Registration fee, $12.50 title fee where required, sales tax, and any county clerk service charge. The DMV accepts cash, check, money order, and most major cards in person.

Where to Get the Form and How to Access It

The official MV-82B PDF lives on the DMV forms server at the link dmv.ny.gov/forms/mv82b.pdf, and the companion instruction sheet is MV-82.1B. Always pull the file directly from the dmv.ny.gov domain so you get the current revision date printed in the lower-left corner of the form. Third-party copies often lag a revision behind, and the DMV rejects superseded versions if a field has been renumbered.

You can also pick up a paper copy at any DMV district office, any participating county clerk Motor Vehicle office, or most full-service marine dealers. Dealers handling new-boat sales generally pre-print the form for the buyer, but you should still verify every field rather than sign blindly. Authorized issuing agents in upstate counties also stock the form.

The PDF is fillable in a desktop browser or in Adobe Acrobat Reader, but the DMV requires wet-ink signatures, so you must print before signing. Do not type your signature into the signature box, because the field will print but the clerk will reject it as non-original. Keep one printed blank as a backup in case you make an error and need to restart at the office.

Step-by-Step: How to Fill Out MV-82B Line by Line

The MV-82B fits on one double-sided page, with the front capturing owner and vessel data and the back capturing transfer, lien, and signature blocks. Follow the order printed on the form, and use blue or black ink only. Skipping a field is treated as an incomplete application even if the data lives elsewhere on the page.

Office Use Only Box (Top Header)

The shaded box at the very top of the form asks for office codes, transaction numbers, and the audit stamp. Leave the entire box blank, because the DMV clerk fills it in when your application is keyed.

A specific example: Maria Lopez, buying her first jet ski, leaves the top box completely empty and writes her data starting at the “Reason for Application” line below. The clerk later stamps “REG/TITLE NEW” in that header.

The nuance is that some county clerk offices pre-print a routing code in pencil before they hand you the form, and you should leave that pencil mark alone. The most common mistake is writing your name in the office box, which the clerk then has to white out and re-key, slowing your transaction. The misconception is that the box is for the buyer’s reference number from the dealership; it is not, and dealer numbers belong in the seller section on page two.

Reason for Application

This row of checkboxes tells the DMV what action you want, with options for Original, Renewal, Duplicate, Transfer, Amended, Lost Plates/Stickers, and Change of Address. Check exactly one box that matches your situation, and add a second only when explicitly directed by the instructions on MV-82.1B.

For example, Carlos Rivera, who just bought a used 18-foot bowrider in a private sale, checks “Original” because the boat is moving from the seller’s name to his own and he needs a brand-new registration record. A renewal owner with no ownership change checks “Renewal” instead.

The nuance involves transferring plates from a totaled boat to a replacement hull, which technically uses “Transfer” plus a separate plate-swap note. The most common mistake is checking “Duplicate” when you actually need “Amended,” which costs you $3 and a new appointment because the DMV cannot retroactively change the action code. The misconception is that “Original” means the first time the boat has ever been registered anywhere; it actually means the first time you are registering this hull in your name in New York.

Boat Owner Information (Name, Date of Birth, Client ID)

Enter the primary owner’s full legal name in last-first-middle order, the date of birth in MM/DD/YYYY format, and the nine-digit DMV Client ID Number from your driver license or non-driver ID. If two people co-own the vessel, the second owner goes on the line immediately below using the same format.

For example, Janet O’Connor, who co-owns a sailboat with her husband Patrick, writes “O’Connor, Janet M” on line 1 and “O’Connor, Patrick J” on line 2, and uses 03/14/1972 as her birth date. Both Client IDs go in their matching boxes.

The nuance is name suffixes like Jr. or III, which belong inside the last-name field with no comma between the surname and the suffix, otherwise the system splits the suffix into a separate record. The most common mistake is using a nickname like Jen instead of Jennifer, which causes a Social Security cross-check failure and a 10-day hold on the title. The misconception is that married women must list their maiden name; you list whatever name appears on your current Social Security card and ID.

Residence and Mailing Address

The form asks for both a physical residence address and a mailing address if different. Use the street address with apartment or unit number, the city, the two-letter state code, and the five- or nine-digit ZIP. P.O. boxes are allowed in the mailing line but never in the residence line.

A specific example: Aisha Bennett lives in a basement apartment in Buffalo and writes 145 Elmwood Ave, Apt B, Buffalo, NY 14222 on the residence line and the same address on the mailing line because she has no separate P.O. box. A snowbird with a Florida winter home still uses the New York residence here.

The nuance covers RV-park or marina-slip residents, who must provide a county clerk affidavit confirming the slip is their primary residence. The most common mistake is putting a P.O. box on the residence line, which fails the DMV residency check and triggers a request for a utility bill. The misconception is that you can use a friend’s address to dodge a higher-tax county; the DMV cross-checks the address against your driver license file, and a mismatch is grounds for fraud referral.

Boat Description Section (Lines 1–8)

Lines 1 through 8 capture the vessel itself. Line 1 is the year, line 2 is the make, line 3 is the model, line 4 is the hull length in feet and inches, line 5 is the hull material, line 6 is propulsion, line 7 is the primary use, and line 8 is the Hull Identification Number.

For example, Marcus Chen, registering a brand-new 19-foot-6-inch Bayliner bowrider, enters 2026 / Bayliner / VR5 / 19 ft 6 in / Fiberglass / Inboard-Outboard / Pleasure / BLBA12345K526. Each value is copied from the manufacturer’s statement of origin and the transom plate, with no abbreviations.

The nuance for hull length is that anything over a half-foot rounds up to the next full foot for fee purposes, so 19‘6” is billed in the 16-to-26 tier and 25‘7” is billed in the 26-and-over tier per the Lake George Park Commission rules. The most common mistake is transposing two characters of the HIN, which voids the title application and forces a re-submission with a HIN verification by a peace officer. The misconception is that personal watercraft are “outboard” propulsion; they are coded “jet” and the wrong code blocks issuance of stickers.

Primary Use Code

The primary use code tells the DMV how the boat will be used, with choices for Pleasure, Livery/Rental, Dealer, Manufacturer, Commercial Fishing, Commercial Passenger, and Other. Check the single code that matches your intended use, even if you also occasionally rent the boat to a friend.

For example, the Hudson Valley Sailing School checks “Livery/Rental” because every hull in their fleet is rented to students for short trips, even though the school also uses the boats for instructor training. A homeowner who occasionally lends his boat to a neighbor still checks “Pleasure.”

The nuance involves charter captains who carry passengers for hire, who must check “Commercial Passenger” and add a U.S. Coast Guard documentation copy. The most common mistake is checking “Pleasure” when the boat is actually used for paid fishing trips, which exposes the owner to commercial-tax recapture and a Department of Tax and Finance audit. The misconception is that the use code is informational only; it actually drives the fee tier and the insurance requirement.

Hull Identification Number (HIN) Field

The HIN is a 12-character alphanumeric code that the manufacturer permanently affixes to the starboard outboard side of the transom. Copy each character exactly as it appears, including zeros vs the letter O, and write it in the boxes provided with one character per box.

A specific example: Janet O’Connor’s 1995 Catalina sailboat shows CTYK1234D595 on the transom plate, and she enters each character left to right with no dashes, no spaces, and no slashes. Coast Guard documented vessels also have a HIN even though they show a documentation number on the bow.

The nuance is homemade vessels, which need a state-assigned HIN obtained through Form MV-82B plus an affidavit and a peace-officer inspection before the field can be completed. The most common mistake is reading the HIN from a faded or replaced placard rather than the molded-in stamp, which produces mismatched numbers and a title hold. The misconception is that pre-1972 boats need a HIN; they do not, and the field stays blank with a note that says “PRE-1972.”

Color, Engine, and Trailer Boxes

The color box takes the primary hull color spelled out, not abbreviated. The engine box takes horsepower as a whole number, and the trailer box is left blank because trailers are registered separately on a standard MV-82 with their own trailer plates.

For example, Marcus Chen’s bowrider is white with red striping, so he writes “WHITE” because the primary hull color is white and the stripe is decorative. He writes 220 in the horsepower box because the inboard-outboard rates at 220 hp on the engine plate.

The nuance involves boats with full vinyl wraps, which use the wrap color rather than the gel-coat color, with a photo attached to the application. The most common mistake is writing two colors separated by a slash, which the DMV system truncates and prints incorrectly on the registration. The misconception is that horsepower can be rounded; it must match the engine plate to the whole number, because mismatches affect the boating safety surcharge.

Lien Holder Information

If a bank or finance company financed your boat, enter the lien holder’s full legal name, complete address, and DMV-issued lien filing code on the lines provided. Leave the section blank if you paid cash or paid off the loan before applying.

A specific example: Carlos Rivera financed his bowrider through Marine Federal Credit Union, so he writes Marine Federal Credit Union, 1200 Erie Blvd, Albany, NY 12203, lien code 12345. The lender mails him the lien-release letter once the loan is paid in full.

The nuance involves multiple liens, where the senior lien is listed first and a continuation page is attached for any junior lien. The most common mistake is writing the dealer’s name as the lien holder when the dealer only originated the paper, which lists the wrong creditor on the title and forces a corrected title at the owner’s expense. The misconception is that a private-party loan from a relative needs a lien filing; it does not, unless the relative wants to perfect the security interest.

Sales Tax Section

The sales tax block on the back of the form references the DTF-802 for private sales, the dealer invoice for new sales, and the DTF-803 for exemptions. Enter the purchase price, the trade-in credit if any, and the taxable amount, then attach the supporting form.

For example, Maria Lopez paid $4,800 for her used jet ski in a private sale, completed DTF-802 with the seller, and writes 4800.00 in the purchase price box and 4800.00 in the taxable amount box. The clerk calculates her sales tax at the Erie County combined rate.

The nuance involves boats over $230,000, which trigger the New York luxury-vessel cap and a separate calculation noted on DTF-802 line N/A per the Department of Tax and Finance. The most common mistake is writing a low “gift” price to dodge tax on a non-family transfer, which the DMV flags against National Automobile Dealers Association book value and assesses tax on the higher figure. The misconception is that gifts between friends are tax-free; only gifts between qualifying family members listed on DTF-802 are exempt.

Signature Block and Date

The signature block requires every owner listed in the owner section to sign and date in wet ink. Use the same name spelling you wrote in the owner box, and use today’s date in MM/DD/YYYY, not a future or back-dated entry.

A specific example: Janet and Patrick O’Connor each sign on their own line, and both write 05/27/2026 as the date because they are completing the application together at the Albany County Clerk’s office. Stamps and digital signatures are not accepted.

The nuance is power-of-attorney signing, which requires Form MV-95 and a copy of the POA attached to the application. The most common mistake is signing in pencil or in red ink, which voids the signature and triggers a re-do. The misconception is that one co-owner can sign for both; each owner whose name appears in the owner block must sign personally.

Three Filled-Out Examples Using Real Scenarios

Below are three full walkthroughs that show how the same form looks for three very different filers. Use them as a template, then adapt the values to your own boat and facts. Each example assumes filing in person at a county clerk’s office in May 2026.

Scenario 1: Carlos Rivera, Private-Sale Used Bowrider

Form Section	What Carlos Enters
Reason for Application	Original (transfer from prior owner to Carlos)
Owner Name	Rivera, Carlos M
Date of Birth	07/22/1989
Residence Address	88 Lakeview Dr, Schenectady, NY 12303
Year / Make / Model	2018 / Bayliner / VR5
Hull Length	18 ft 6 in
Hull Material / Propulsion / Use	Fiberglass / I/O / Pleasure
HIN	BLBA45678H818
Lien Holder	Marine Federal Credit Union, Albany NY, code 12345
Sales Tax Form Attached	DTF-802, purchase price $14,500
Signature / Date	Carlos M Rivera / 05/27/2026

Scenario 2: Janet and Patrick O’Connor, Inherited Sailboat

Form Section	What Janet and Patrick Enter
Reason for Application	Original (transfer by inheritance)
Owner 1 Name	O’Connor, Janet M
Owner 2 Name	O’Connor, Patrick J
Residence Address	17 Maple Hill Rd, Saratoga Springs, NY 12866
Year / Make / Model	1995 / Catalina / 30 Mk II
Hull Length	30 ft 0 in
Hull Material / Propulsion	Fiberglass / Auxiliary Inboard Diesel
Primary Use	Pleasure
HIN	CTYK0876D595
Sales Tax Form Attached	DTF-802 marked “Inheritance,” $0 taxable
Required Attachment	Certified copy of Letters Testamentary
Signature / Date	Both owners sign / 05/27/2026

Scenario 3: Aisha Bennett, New Personal Watercraft from Dealer

Form Section	What Aisha Enters
Reason for Application	Original (new boat from dealer)
Owner Name	Bennett, Aisha R
Date of Birth	11/03/1996
Residence Address	145 Elmwood Ave, Apt B, Buffalo, NY 14222
Year / Make / Model	2026 / Sea-Doo / GTI 130
Hull Length	10 ft 9 in
Hull Material / Propulsion / Use	Fiberglass / Jet / Pleasure
HIN	YDV12345A626
Lien Holder	None (paid cash)
Sales Tax Proof	Dealer invoice showing tax collected at 8.75%
Signature / Date	Aisha R Bennett / 05/27/2026

How to File the Completed Form

You can file MV-82B in person, by mail, or through an authorized dealer, and each channel has its own address, fee, and processing window. Pick the channel that matches your timeline and your tolerance for paperwork.

In person at a DMV district office or county clerk Motor Vehicle office. Bring the completed MV-82B, every supporting document, and payment by cash, check, money order, Visa, MasterCard, or Discover. Processing is same-day for stickers and 4 to 6 weeks for the printed title. Your proof of filing is the printed receipt and the temporary registration document the clerk hands you.

By mail to the Custom Plates Unit at the NY DMV, P.O. Box 2775, Albany, NY 12220-0775. Mail-in filings accept check or money order only, never cash. Processing is 6 to 8 weeks, and your proof of filing is the certified-mail return receipt plus the DMV-issued mailed registration packet.

Through an authorized boat dealer. New-boat dealers handle the entire MV-82B packet for you and submit it electronically through the dealer portal, with stickers issued in 7 to 14 days. The dealer collects the registration fee, the title fee, and sales tax, and gives you a buyer’s order as your proof of filing. Confirm the dealer’s DMV facility number on your buyer’s order so you can track the file if it stalls.

Current fees per VTL § 2251 and the DMV register-a-boat page. $22.50 for boats under 16 feet, $45.00 for 16 to under 26 feet, $75.00 for 26 feet and over, all good for three years. Add the $12.50 title fee for any 1987-or-newer hull 14 feet or longer, plus sales tax at your county rate.

What Happens After You File

Once the DMV accepts your MV-82B, the clerk issues a printed Certificate of Registration, two validation stickers, and, where applicable, a temporary title receipt. The stickers must be applied 18 inches behind the bow on both sides of the hull at the same height as the registration numbers, per the DMV register-a-boat instructions. U.S. Coast Guard documented vessels apply only the stickers, not numbers.

The printed title arrives by mail in 4 to 6 weeks for in-office filings and 6 to 10 weeks for mailed filings, sent to the lien holder if the boat is financed and to the owner if it is paid in full. If the title has not arrived within 90 days, call the DMV Title Bureau at 518-486-4714 and reference your MV-82B receipt number. Lost-in-mail titles are replaced for $20 with a Form MV-902.

Your registration record is now active for three years from the issue date, after which you renew using the same MV-82B with the Renewal box checked. Any change to ownership, address, lien, or vessel description triggers a new MV-82B with the Amended box, filed within 30 days of the change to avoid a late penalty.

Mistakes to Avoid When Filling Out the Form

Mistakes on MV-82B cost you trips, money, and sometimes the registration itself. Each item below pairs a specific error with the direct consequence so you can spot it before you sign.

• Transposing two characters of the HIN. The DMV holds the title until a peace-officer inspection clears the mismatch.
• Writing a P.O. box on the residence line. The application is rejected and you must return with a utility bill.
• Checking both Original and Renewal. The clerk cannot key the file and you must restart the form.
• Using a nickname instead of your legal name. Social Security cross-check fails and the title is held 10 days.
• Underreporting the purchase price on DTF-802. The DMV assesses tax on NADA book value plus a fraud referral.
• Skipping the Hull Material field. The application is incomplete and bounces back at the desk.
• Signing in pencil or in red ink. The signature is voided and you re-sign in blue or black.
• Listing the dealer as the lien holder. The wrong creditor prints on the title, and a corrected title costs $20.
• Rounding hull length down. You pay the wrong fee tier and the registration is later corrected with a back-bill.
• Forgetting the DTF-802 for a private sale. No stickers are issued until tax is computed and paid.
• Using a superseded form revision. The clerk rejects the form on sight and hands you the current version.
• Leaving the primary use code blank. The DMV defaults to Pleasure even for charter use, which causes a tax recapture.

Do’s and Don’ts

A short checklist you can scan the morning of your appointment to catch mistakes before they cost you a re-trip.

• Do print the form fresh from dmv.ny.gov/forms/mv82b.pdf the day before, because revisions roll out without notice.
• Do bring original ID documents, because the DMV will not accept photocopies for the 6-point check.
• Do measure your hull yourself with a tape, because the dealer brochure length often excludes the swim platform.
• Do photograph your HIN plate before you leave the dock, because faded plates are easier to read in a clear photo.
• Do sign in blue ink, because clerks can immediately tell an original signature from a photocopy.
• Do keep a photocopy of the entire packet, because mailed filings get lost about 1 in 200 times.
• Don’t type your signature into the PDF, because the DMV requires wet ink only.
• Don’t hand over the form unsigned, because a clerk will not let you sign at the counter without watching you do it.
• Don’t guess at the HIN, because a wrong character voids the title and forces a re-application.
• Don’t mail cash, because the DMV will not accept it and the package may be returned.
• Don’t delay 30 days after a sale, because the late-transfer penalty starts on day 31.
• Don’t rely on dealer paperwork blindly, because dealers occasionally write the wrong propulsion code.

Pros and Cons of Filing on Your Own vs. With Help

Filing pro se saves money and gives you full control of the timeline, but a dealer or attorney can absorb the paperwork load. Pick the path that matches your comfort level and your stack of documents.

Pros of filing on your own.

• Saves the $50 to $150 dealer document fee.
• Gives you direct contact with the clerk if a question arises.
• Keeps your timeline in your hands rather than the dealer’s queue.
• Builds familiarity with the process for your next boat purchase.
• Lets you walk out the same day with stickers in hand.

Cons of filing on your own.

• You bear every error and the cost of fixing it.
• You make the appointment and travel time yourself.
• You must read and understand VTL § 2251 and the DMV instruction sheet.
• You handle every supporting document, including DTF-802 and lien releases.
• You are personally liable for any DTF-802 tax misstatement.

FAQs

Can I register my boat online with MV-82B?

No. Original registrations and title transactions must be filed in person, by mail, or through a dealer because wet-ink signatures and original supporting documents are required by the DMV.

Do I need a title for a 12-foot rowboat with a small motor?

No. Boats under 14 feet do not need a title, but you still file MV-82B for the registration if the boat is mechanically propelled on public waters.

Is the registration fee the same in every county?

Yes. The state fee tiers in VTL § 2251 apply statewide, but county clerk service charges and county sales tax rates vary.

Do I write my maiden name or married name in the owner box?

Yes, use whatever name appears on your current Social Security card and driver license, because the DMV cross-checks both.

Should the HIN field be blank for a 1970 wooden boat?

Yes. Pre-1972 hulls have no factory HIN, so leave the boxes blank and write “PRE-1972” in the margin next to the field.

Do I need DTF-802 if I bought from a New York dealer?

No. The dealer invoice with sales tax shown is sufficient, and DTF-802 is only required for private sales, gifts, and family transfers.

Can my spouse sign the MV-82B for me?

No, unless your spouse holds a power of attorney filed on Form MV-95, because each owner must personally sign in wet ink.

Is U.S. Coast Guard documentation a substitute for state registration?

No. Documented vessels still file MV-82B for New York validation stickers, even though they do not receive a state-issued registration number on the bow.

Do I list horsepower in the boat description even for a sailboat?

Yes, list the auxiliary engine horsepower if the sailboat has an inboard or outboard motor, otherwise leave the engine field blank.

What happens if I miss the 30-day transfer window?

Yes, a late-transfer penalty applies under VTL § 2251, and you may also owe interest on unpaid sales tax until the transaction posts.

Should I check “Amended” or “Duplicate” if I lost my stickers?

Yes, check “Lost Plates/Stickers,” because Amended is for data changes and Duplicate is for a lost registration card, not for the stickers themselves.

Can I register a homemade boat on MV-82B?

Yes, but you must also obtain a state-assigned HIN, attach a builder’s affidavit, and submit to a peace-officer inspection before the DMV will accept the form.

Do I need insurance to register a boat in New York?

No, New York does not require boat insurance for registration, but lien holders almost always require hull and liability coverage as a loan condition.

Is the title fee waived for boats received as a gift?

No. The $12.50 title fee still applies to qualifying hulls, even though the sales tax may be exempt under the family-gift rule on DTF-802.