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Form 709: United States Gift (and Generation-Skipping Transfer) Tax Return
IRS Form 709 is the United States Gift (and Generation-Skipping Transfer) Tax Return, used to report gifts made during calendar year 2025. The top rate for these transfers remains at 40%.
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IRS Form 709 - United States Gift (and Generation-Skipping Transfer) Tax Return
IRS Form 709 is the United States Gift (and Generation-Skipping Transfer) Tax Return, used to report gifts made during calendar year 2025. The top rate for these transfers remains at 40%.
Risk Radar
Scan points- 1A married couple may not file a joint gift tax return unless specific exceptions are met.
- 2Filing more than one Form 709 for the same calendar year.
- 3Not answering Question 21 if any transfer includes a digital asset.
- 4Failing to complete Part III when checking 'Yes' on line 19 of Part I.
- 5Forgetting to file Form 709-NA if you are a nonresident not a citizen and gifted U.S. property.
Plain English
This form reports gifts you give away and tracks how those gifts affect your lifetime tax exemption amount. It calculates if any gift or generation-skipping transfer taxes are due based on the amounts transferred during the year. All gift and GST taxes must be figured and filed on a calendar-year basis.
Submission Date
- Filing date: 2026-01-29 15:10:36
- 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 are a citizen or resident of the United States and gave gifts totaling more than $19,000 (to someone other than your spouse) in 2025, unless another exception applies.
- Do not use Form 709 when filing for a nonresident who is not a citizen of the United States and made gifts of real or tangible property situated in the U.S., as that requires Form 709-NA.
- Check Form 8892 instead when you are using this form to request an extension of time to file your income tax return.
Form selector
Use this form or another form?
Nonresident not a citizen of the United States with U.S. property gifts
Required for reporting these specific transfers
✓ Confirm you are filing the correct nonresident form.
Filer requesting an extension without paying immediately
This form serves as the request and payment voucher simultaneously
✓ Ensure you check the appropriate box on Form 8892.
Amending a previously filed return
You must check the amended return box in line 15 of Part I—General Information
✓ Include a statement detailing what has changed.
Deadline or filing window
The filing requirement is based on the calendar year of the gift; for example, a gift given in 2025 must be reported on a 2025 Form 709. The source does not state a specific due date following the end of the calendar year.
Checklist
What you need before filling it out
Total Gifts Reported
List all reportable gifts made during the calendar year · Form 709, Instructions p.2
Annual Exclusion Threshold
$19,000 (for gifts to someone other than your spouse) · Form 709, Instructions p.2
Spousal Consent Requirement
Notice of Consent attachment · Form 709, Form p.2
Extension Request Method
Use Form 8892 or Form 8892-V · Form 709, Instructions p.5
PDS Mailing Address
IRS address for PDS filers · Form 709, Instructions p.6
Amended Return Identification
Check amended return box in line 15, Part I · Form 709, Instructions p.6
Before you submit
- 1Verify that all fields on page 1 are completed.
- 2Ensure applicable schedules have been completed in their entirety.
- 3Confirm the return is signed and dated.
- 4If gifts were made to third parties, confirm a Notice of Consent is attached if spousal consent was obtained ('Yes' on Form p.2).
- 5If amending, check the amended return box in line 15 of Part I.
- 6Include a statement detailing what has changed when submitting an amendment.
- 7Select the correct filing address based on whether you are using a PDS or mailing directly to the IRS.
How to file this form
- 1Complete all required fields and schedules on Form 709, ensuring page 1 is finished first.
- 2Attach any necessary documentation, such as a Notice of Consent (if applicable).
- 3Sign and date the return.
- 4Mail to the Department of the Treasury IRS Center at Kansas City, MO 64999 (or use the PDS address if filing via a designated service).
- 5Keep a copy of the completed and signed Form 709 for your records.
Known limitations
- 1A separate Form 709 must be filed for each calendar year a reportable gift is given.
- 2A married couple may not file a joint gift tax return when completing Form 709.
- 3If all gifts to your spouse were present interests, you do not need to report on Schedule A if the total of those gifts does not exceed $190,000 and all gifts in excess of $19,000 would qualify for a marital deduction if the spouse were a U.S. citizen.
- 4If a gift was made by means of a trust, attaching a certified or verified copy of the trust instrument is required for the first transfer to that trust; subsequent transfers may only require a brief description or copy.
Field map
Compact field-by-field guide
Decedent Info
2 items
Full legal name and date of death of the deceased individual.
Employer Identification Number assigned to the estate.
Executor
1 items
Name, address, and contact information of the appointed executor.
Assets
1 items
Total value of all assets owned by the decedent at time of death.
Deductions
1 items
Funeral expenses, debts, administrative costs, and charitable bequests.
Tax
1 items
Tax calculated on taxable estate exceeding the applicable exemption amount.
Signatures
1 items
The appointed executor must sign under penalty of perjury.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/25, covering gifts made during calendar year 2025; the instructions direct users to IRS.gov/Form709 for the latest information regarding developments.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 20/25.
- Mailing address (IRS) — verify the primary mailing address is Center Kansas City, MO 64999.
- PDS Mailing address — check that the designated PDS address is 333 W. Pershing Road Kansas City, MO 64108.
- Spousal Consent — confirm you attach a Notice of Consent if required for gifts to third parties (Form p.2).
- Completeness — verify page 1 and all applicable schedules are completed entirely before signing.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 709.
- 2If reporting gifts made by a trust, attach any appraisal used to determine the value of real estate or other property (if not attaching the full instrument).
- 3When filing, use the current edition, which is dated October 6, 2025.
- 4If you need to provide supplemental information later, amend Form 709.
- 5A reportable gift must be filed for in the specific calendar year it was given (e.g., a gift from 2025 requires a 2025 Form 709).
Sources
- SRCInstructions p.1 — The basic exclusion amount for 2025 is $13,990,000.
- SRCInstructions p.1 — A surviving spouse may use any unused exclusion amount of the last deceased spouse (who died after December 31, 2010) toward the applicable exclusion amount.
- SRCInstructions p.2 — You must file a separate return for each calendar year a reportable gift is given.
- SRCInstructions p.7 — Schedule C must be completed if the donor indicated they are applying or have applied a DSUE amount from a predeceased spouse to gifts reported on Form 709.
- SRCInstructions p.9 — The entire value of every gift made during the calendar year must be entered on Schedule A, even if it will be less than $19,000 after splitting.
- SRCInstructions p.9 — Gifts subject to both Gift and GST Taxes are defined as inter vivos direct skips (a transfer subject to the gift tax).
- SRCInstructions p.12 — If the gift was made by means of a trust, a certified or verified copy of the trust instrument must be attached for the first transfer.
Common confusion points
Do I need to list all my gifts, even if they are small?
You must enter the entire value of every gift made during the calendar year on Schedule A, even if the value will be less than $19,000 after splitting.
When do you file Form 709 for a specific year?
You must file it for each calendar year a reportable gift is given (e.g., a 2025 gift requires a 2025 Form 709).
Do I need to list gifts made by my spouse on Schedule A?
Yes, if you elected gift splitting and your spouse made gifts, those must be listed below “Gifts made by spouse” in Part 1, 2, or 3 of Schedule A.
When do I report a gift to my spouse?
You generally do not need to enter gifts to your spouse on Schedule A unless they are terminable interests that qualify as life estates with power of appointment, or if the total exceeds $190,000 (and other conditions apply).
What is the basic exclusion amount for 2025?
The basic exclusion amount in 2025 is $13,990,000.
When do I report a gift that includes digital assets?
You must answer “Yes” to the question on line 21 of Form 709 if any transfer reported includes a digital asset or financial interest in one.
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Questions about IRS Form 709
What is IRS Form 709 used for?
This form reports gifts you give away and tracks how those gifts affect your lifetime tax exemption amount. It calculates if any gift or generation-skipping transfer taxes are due based on the amounts transferred during the year. All gift and GST taxes must be figured and filed on a calendar-year basis.
Who must file IRS Form 709?
The filer is generally the donor, but depending on circumstances, both spouses may need to file their own individual return if they elect gift splitting.
What information does IRS Form 709 require?
Part I—General Information collects basic details about the transfer; Part III covers Spouse’s Consent on Gifts to Third Parties; and Schedule A lists each reportable gift. Part II—Tax Computation determines the final tax owed.
When is IRS Form 709 due?
The form must be filed for every calendar year a reportable gift is given, meaning a gift in 2025 requires filing a 2025 Form 709.
Where do I file IRS Form 709?
The source does not specify a single service center address, but it indicates where to file the form (referencing general instructions on page 6).
How do I complete IRS Form 709?
First, determine if filing is required and what gifts must be reported. Next, complete Part I—General Information (lines 1 through 21), then Part III if necessary, and list each gift on Schedule A. Finally, complete Schedules B, C, D, and Part II—Tax Computation.
What happens if IRS Form 709 is filed incorrectly?
Failure to properly complete Form 709 can result in penalties being assessed, as detailed under the Adequate Disclosure section.
Do I need to list all my gifts, even if they are small?
You must enter the entire value of every gift made during the calendar year on Schedule A, even if the value will be less than $19,000 after splitting.
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