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Form 708: United States Return of Tax for Gifts and Bequests Received From Covered Expatriates
IRS Form 708 is the United States Return of Tax for Gifts and Bequests Received From Covered Expatriates, filed annually on a calendar year basis; an example deadline is June 15, 2027.
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IRS Form 708 - United States Return of Tax for Gifts and Bequests Received From Covered Expatriates
IRS Form 708 is the United States Return of Tax for Gifts and Bequests Received From Covered Expatriates, filed annually on a calendar year basis; an example deadline is June 15, 2027.
Risk Radar
Scan points- 1Failing to file a separate Form 708 for every calendar year you receive reportable gifts/bequests is a critical error.
- 2Filing more than one Form 708 for a single calendar year.
- 3Not identifying the correct 'applicable calendar year' under the title.
- 4Forgetting to check the 'Yes' box on Part I, line 13b when electing domestic trust status.
- 5Omitting receipts from non-electing foreign trusts in Part IV, Section 1.
Plain English
This form tells the IRS about gifts or inheritances you received from someone who was a covered expatriate. It figures out what tax must be paid on those amounts for each year you receive them. If you are a foreign trust, this form also helps elect how to be treated by the IRS.
Submission Date
- Filing date: 2026-01-20 09:10:34
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you receive covered gifts or covered bequests during the applicable calendar year and need to report them and figure the tax due.
- Do not use this form if you are an individual who receives no covered gifts or covered bequests in the applicable calendar year, unless specific exceptions apply (e.g., being a trust migrating or electing status).
- Check Form 708 instead when reporting covered gifts and bequests received from a covered expatriate.
Form selector
Use this form or another form?
Foreign Trust Becoming Domestic
To report covered gifts/bequests received in the current year AND any previous years, as detailed in Part IV, Section 3.
✓ Check Regulations section 28.2801-4.
Foreign Trust Making Election (Electing)
To make an election to be treated as a domestic trust for section 2801 purposes AND report covered gifts/bequests received in the current year and any previous years.
✓ Check Instructions p.1.
Domestic Trust
When receiving covered gifts or covered bequests during the applicable calendar year to report them and figure the tax due, if any.
✓ General filing requirement for domestic trusts.
Deadline or filing window
The tax payable under section 2801 must be figured and filed annually on a calendar year basis. For example, the Form 708 reporting receipts during 2025 is due on or before June 15, 2027. The form requires filing for each applicable calendar year.
Checklist
What you need before filling it out
Covered Gifts/Bequests
Amount and description of items received from a covered expatriate or distributions from certain foreign trusts. · Form 708 (Specific lines)
Applicable Calendar Year
The specific year during which the gifts/bequests were received. · Form 708 (Header)
Filer Status (Individual/Trust)
Whether the filer is an individual, domestic trust, migrated foreign trust, or electing foreign trust. · Form 708 (Part I/Checkboxes)
Due Date Calculation
The date used for mailing the return (e.g., June 15, 2027 for 2025 receipts). · Instructions p.2
Supplemental Filing
Changes made to a previously filed Form 708. · Form 708 (Page 1 Header)
Before you submit
- 1Verify that the applicable calendar year is correctly entered on Form 708.
- 2Confirm whether the filer qualifies as an individual, domestic trust, migrated foreign trust, or electing foreign trust for the current filing.
- 3Ensure all covered gifts and covered bequests received during the applicable calendar year are reported.
- 4Check if any distributions from foreign trusts that received covered items are included in the reporting.
- 5Confirm whether a special rule applies (e.g., migrated status, electing status) requiring reporting of previous years' receipts.
- 6Verify that the correct due date calculation has been applied to the filing deadline.
- 7If amending, ensure 'Supplemental Information' is written across the top of page 1.
How to file this form
- 1Complete Form 708 by reporting covered gifts and bequests received during the applicable calendar year.
- 2Determine if any special rules apply (e.g., trust migration or election) requiring the inclusion of previous years' receipts, as detailed in Part IV, Section 3.
- 3Calculate the tax due on the reported covered gifts and bequests using the form.
- 4Sign Form 708 before sending it to the Internal Revenue Service.
Known limitations
- 1The Form 708 must be filed annually and figures tax based on a calendar year basis.
- 2If an individual receives reportable covered gifts or covered bequests, they must file Form 708 for each calendar year that receipt occurs in.
- 3A foreign trust electing to be treated as a domestic trust may still need to file if it receives a reportable covered gift or bequest during the applicable calendar year.
- 4If an individual does not have an SSN, they must enter an IRSN on line 2 of Form 708 (if one has been assigned).
- 5If an individual does not have an SSN, ITIN, or IRSN, line 2 of Form 708 should be left blank.
- 6The general rule for filing a covered bequest is the date of receipt, unless other special rules apply.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->The current edition of IRS Form 708 is dated December 2025; for the latest information, refer to IRS.gov/Form708.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 12/2025.
- Tax Year — confirm the applicable calendar year being reported is correctly stated on Form 708.
- Mailing address (Standard) — confirm the filing address is Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999.
- Filing deadline — confirm the due date aligns with the general rule: 15th day of the eighteenth month following the close of the calendar year in which covered gifts/bequests were received.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 708.
- 2If an individual files multiple Forms 708 in one calendar year (due to different receipts), they must ensure none exceed one per calendar year.
- 3For covered bequests, if the receipt date is not the expatriate's date of death, the due date is the later of the actual receipt date or the expatriate’s date of death.
- 4If an individual elects to treat a future interest as the date of gift/bequest, they must check box (c) on Form 708 and report it in that year's filing.
Sources
- SRCInstructions p.1 — The section 2801 tax is payable annually and must be figured and filed on a calendar year basis.
- SRCInstructions p.1 — A separate Form 708 must be filed for each calendar year in which reportable covered gifts or covered bequests are received.
- SRCInstructions p.1 — The applicable calendar year is the year identified under the title of Form 708.
- SRCInstructions p.2 — The due date for Form 708 reporting a covered bequest (if not from death) is the later of: the receipt date or the expatriate’s date of death.
- SRCInstructions p.9 — Line 2 requires an IRSN if you do not have an SSN, ITIN, or previously used IRSN; leave blank otherwise.
- SRCInstructions p.12 — If electing future interest treatment, check box (c) and report the gift/bequest in that year's filing.
Common confusion points
Who needs to file Form 708?
An individual who is a U.S. citizen or resident receiving covered gifts/bequests, or an electing foreign trust receiving them.
→ Check the 'Who Must File' section on Instructions p.1.
When must I file if I receive a covered bequest but not a gift?
The general rule applies (date of receipt), but special rules dictate filing for certain covered bequests (Instructions p.2).
→ Review the 'When to file for certain covered bequests' section.
What happens if my foreign trust elects domestic status mid-year?
You must check the appropriate box on line 12, and you will use Form 708 to report gifts/bequests received during that applicable calendar year.
→ See 'Migrated foreign trusts' discussion in Instructions p.3.
Do I file one Form 708 for all my receipts?
No; a separate Form 708 must be filed for each calendar year in which reportable covered gifts or covered bequests are received, even if they come from different sources.
→ Refer to General Instructions on Instructions p.1.
What date do I use when reporting a future interest gift?
If you elect the treatment, check box (c) and enter the date of the gift or expatriate’s death in column (d).
→ See 'Election under Regulations section 28.2801-4(d)(8)(ii)' on Instructions p.12.
What if I am a trust but don't have an EIN?
You may apply for an EIN online at IRS.gov/EIN, or by faxing/mailing Form SS-4 to the IRS.
→ Check Line 3 instructions on Instructions p.9.
Workflow map
Related forms and next steps
Before
Current
After
⚠ If something goes wrong
- Future developments related to Form 708 are found at IRS.gov/Form708.
Questions about IRS Form 708
What is IRS Form 708 used for?
This form tells the IRS about gifts or inheritances you received from someone who was a covered expatriate. It figures out what tax must be paid on those amounts for each year you receive them. If you are a foreign trust, this form also helps elect how to be treated by the IRS.
Who must file IRS Form 708?
Individual U.S. citizens and residents (based on domicile) must file Form 708.
What information does IRS Form 708 require?
The form collects details about covered gifts and bequests received in different periods through various parts; Part IV, Section 1 covers receipts during the applicable calendar year.
When is IRS Form 708 due?
Form 708 must be filed annually on a calendar year basis. For instance, the Form 708 for the 2025 calendar year is due on or before June 15, 2027.
Where do I file IRS Form 708?
The source does not specify a service center address; filing instructions indicate that the form must be filed according to general rules (not stated in the excerpt).
How do I complete IRS Form 708?
To make a valid election as a domestic trust, one must check the 'Yes' box on Part I, line 13b. Then, complete Parts IV, Section 1 through 3, and designate a U.S. agent by filing Form 2848. The form itself requires completion of Part VII (Sections 1, 2, 3) and Part VIII.
What happens if IRS Form 708 is filed incorrectly?
Failing to file results in the tax being payable annually, and the specific consequences of incorrect reporting are detailed within the sections.
Who needs to file Form 708?
An individual who is a U.S. citizen or resident receiving covered gifts/bequests, or an electing foreign trust receiving them. Check the 'Who Must File' section on Instructions p.1.
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