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IRSEstate & Gift Tax (706/709 Series)

Official form guide

Form 709: 709

Form 709 is the United States Gift (and Generation‑Skipping Transfer) Tax Return. It is filed by donors who give taxable gifts or make generation‑skipping transfers during a tax year.

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Form Overview

IRS Form 709 - 709

Form 709 is the United States Gift (and Generation‑Skipping Transfer) Tax Return. It is filed by donors who give taxable gifts or make generation‑skipping transfers during a tax year.

The return records donor information, details of each gift, the value of the gifts, and any applicable exemptions or credits.

Risk Radar

Scan points
  • 1A single omitted gift can erase millions of dollars of future exemption.
  • 2Missing a taxable gift and losing part of the lifetime exemption
  • 3Incorrect valuation of non‑cash assets
  • 4Failing to attach required schedules (e.g., Schedule A)
  • 5Signature omitted or dated incorrectly

Plain English

If you give money or property that exceeds the annual exclusion, you must report it on Form 709. The form calculates any gift tax you owe and tracks your lifetime exemption.

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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Glossary Terms

exemptionmoney

Hover a term to preview the meaning.

What this form is for

  • Use when you give a gift that exceeds the annual exclusion.
  • Do not use for gifts below the exclusion amount unless a generation‑skipping transfer applies.
  • If you are filing a estate tax return, use Form 706 instead.

Form selector

Use this form or another form?

Gift under annual exclusion only

No tax liability

✓ Verify total gifts stay under $17,000 per recipient (2023)

No filing required

Generation‑skipping transfer with exemption remaining

Must report to preserve exemption

✓ Confirm recipient’s age and relationship

Form 709

Estate tax filing after death

Separate from gift tax

✓ Ensure all lifetime gifts were previously reported on Form 709

Form 706

Deadline or filing window

Form 709 is due April 15 following the year of the gift. If you file Form 4868 by that date, the deadline extends to October 15. No later automatic extensions exist; a late‑file penalty applies after the extended date.

  • —Total taxable gifts | Sum of all gifts – annual exclusion per recipient | Taxable amount | Verify each recipient’s exclusion limit

Checklist

What you need before filling it out

1

Donor identification

Social Security number or EIN · Form header

⚠ Missing or transposed digits✕ High
2

Gift description

Detailed description of each item · Schedule A

⚠ Vague or omitted description✕ Medium
3

Fair market value

Appraisal, market data, or comparable sales · Valuation worksheet

⚠ Using outdated or incorrect values✕ High
4

Recipient information

Name, SSN, relationship · Part 1

⚠ Incorrect recipient SSN✕ Medium
5

Generation‑skipping transfer flag

Statement of skip‑person status · Part 4

⚠ Forgetting to check box✕ High

Before you submit

  1. 1All gifts for the calendar year are listed
  2. 2Annual exclusion applied correctly per recipient
  3. 3Fair market values are supported by documentation
  4. 4All required schedules (A, B, D) are attached
  5. 5Tax calculation matches the worksheets
  6. 6Donor’s signature and date are present
  7. 7Correct IRS mailing address is used
  8. 8Extension form (4868) filed if needed
  9. 9Copy of the return retained for records
  10. 10Payment (if any) included or electronic payment arranged

How to file this form

  1. 1Collect gift records and valuations
  2. 2Complete Part 1 – general information
  3. 3Fill Schedule A for cash gifts and Schedule B for non‑cash gifts
  4. 4Calculate taxable gifts and any tax due in Part 4
  5. 5Attach all schedules and supporting documents
  6. 6Sign and date the return
  7. 7Mail to the IRS Service Center or submit with an approved extension

Known limitations

  1. 1Form 709 cannot be e‑filed; only paper filing is accepted
  2. 2Valuation of unique assets may be subject to IRS challenge
  3. 3The annual exclusion amount changes yearly; verify the correct year’s limit
  4. 4Generation‑skipping transfer rules are complex; the form does not provide detailed guidance

Field map

Compact field-by-field guide

7 fields

Decedent Info

2 items

Decedent Name and Date of Death

Full legal name and date of death of the deceased individual.

Requiredtext
EIN for Estate

Employer Identification Number assigned to the estate.

Requiredein

Executor

1 items

Executor or Representative

Name, address, and contact information of the appointed executor.

Requiredtext

Assets

1 items

Gross Estate Value

Total value of all assets owned by the decedent at time of death.

Requiredamount

Deductions

1 items

Total Deductions

Funeral expenses, debts, administrative costs, and charitable bequests.

Requiredamount

Tax

1 items

Estate Tax

Tax calculated on taxable estate exceeding the applicable exemption amount.

Requiredamount

Signatures

1 items

Executor Signature

The appointed executor must sign under penalty of perjury.

Requiredsignature
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Current form status
IRS

Form 709 is currently in its 2024 edition, reflecting tax law as of the 2023 filing year. Check the IRS website for any later updates before filing.

What changed or needs a fresh check

  • Edition date: 2024 (covers gifts made in 2023)
  • Fee: None – filing is free
  • Mailing address: Internal Revenue Service, P.O. Box 1214, Charlotte, NC 28201‑1214 (or address in instructions)
  • Signature line: Requires donor’s original signature
  • Extension option: File Form 4868 by April 15 for a six‑month extension

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Form 709 page 1

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Form 709 page 2

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Quick Facts

Anyone who makes a taxable gift or a generation‑skipping transfer must file.
The return records donor information, details of each gift, the value of the gifts, and any applicable exemptions or credits.
Form 709 is due on April 15 of the year following the gift, with an automatic six‑month extension available if filed with Form 4868.
File the completed form with the Internal Revenue Service Service Center for Gift Tax Returns (Austin, TX) by mail; electronic filing is not available for Form 709.
Errors can trigger penalties, interest, or an audit, and may reduce the donor’s lifetime exemption for future gifts.
Gather all gift records for the year, calculate each gift’s fair market value, apply the annual exclusion, complete Part 1‑4 of the form, compute any tax due, sign and date, then mail to the IRS address listed in the instructions. Request an extension if needed before the April deadline.

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After you file

  1. 1Keep a complete copy of the filed return and all attachments
  2. 2Record the filing receipt number and date mailed
  3. 3Track any payment confirmation or IRS notice
  4. 4Monitor the donor’s remaining lifetime exemption amount
  5. 5Update future gift planning based on the exemption used
  6. 6Respond promptly to any IRS correspondence

Sources

  • SRCIRS Form 709 Instructionsofficial filing deadline April 15
  • SRCIRS Publication 950Taxation of Gifts
  • SRCIRS Service Center address for Form 709listed in instructions
  • SRCAnnual exclusion amount $17,000 for 2023IRS guidelines
  • SRCExtension rulesForm 4868 filing requirement
  • SRCNo filing feeIRS fee schedule
  • SRCPaper‑only filingIRS e‑file limitations

Common confusion points

Annual exclusion vs. lifetime exemption

People think the exemption is unlimited

→ Verify each recipient’s $17,000 limit

Cash vs. non‑cash gifts

Both require Schedule A but are reported differently

→ Check schedule instructions

Generation‑skipping transfer definition

Age and relationship rules are intricate

→ Confirm recipient qualifies as a skip‑person

Valuation method

Market value vs. tax basis

→ Use a qualified appraisal for non‑traded assets

Extension filing

Some think filing Form 709 itself grants an extension

→ File Form 4868 separately before April 15

Workflow map

Related forms and next steps

4 signals

Before

Form 1040 (individual income tax) – may affect gift tax credits

Current

709

After

Form 706 – estate tax return, which references prior gift tax filings

Often used with

Form 4868 – to request an automatic extension

⚠ If something goes wrong

  • Form 2848 – power of attorney to authorize a representative

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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