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Official form guide
Form 709-NA: 709-NA
Form 709‑NA is the United States Gift (and Generation‑Skipping Transfer) Tax Return for non‑resident aliens. File it when a non‑resident alien makes a taxable gift of U.S. situs property.
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IRS Form 709-NA - 709-NA
Form 709‑NA is the United States Gift (and Generation‑Skipping Transfer) Tax Return for non‑resident aliens. File it when a non‑resident alien makes a taxable gift of U.S. situs property.
Risk Radar
Scan points- 1A single mis‑typed dollar amount can generate a penalty that exceeds the tax due.
- 2Misidentifying property as non‑U.S. situs
- 3Using the resident‑alien version (Form 709) instead of 709‑NA
- 4Incorrect fair market value appraisal
- 5Omitting prior taxable gifts from earlier years
Plain English
If you’re not a U.S. citizen or resident but you give away U.S.‑based assets that exceed the annual exemption, the IRS wants a gift‑tax return. This form reports the gift, calculates any tax due, and shows any credit you may claim.
Submission Date
- Filing date: 2026-01-29 17:10:39
- 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
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What this form is for
- Use this form when a non‑resident alien gives a U.S. situs gift.
- Do not use it for gifts of foreign‑situated property.
- If you are a U.S. resident, file Form 709 instead.
Form selector
Use this form or another form?
Resident alien donor
Resident status changes tax computation
✓ Verify residency status first
Estate of a deceased non‑resident alien
Estate tax, not gift tax
✓ Use only for estate filings
Gift of foreign‑situated property
No U.S. gift tax due
✓ Confirm situs rules
Deadline or filing window
The return is due on April 15 of the year after the gift year. If you obtain a valid extension, the deadline moves to October 15. No automatic extension is granted; you must file Form 4868 (or its international equivalent) by the original due date.
- —Total fair market value of gifts | Sum of all Schedule A entries | Taxable amount | Verify each value with an appraisal
Checklist
What you need before filling it out
Donor identification (name, SSN/ITIN)
Passport, ITIN issuance letter · Form 709‑NA Part 1
Gift description
Deed, stock certificates, bank statements · Schedule A
Fair market value
Independent appraisal, brokerage statements · Schedule A
Prior taxable gifts
Prior Form 709‑NA copies · Schedule B
Tax payment
Check or electronic payment receipt · Signature block
Before you submit
- 1All donor personal data matches official documents
- 2Every gift listed with accurate description and FMV
- 3Schedule A totals equal the sum of individual gifts
- 4Schedule B calculations reflect correct exemption and tax rates
- 5Signature and date are present on the form
- 6If using a power‑of‑attorney, attach Form 2848 or equivalent
- 7Tax payment (if any) is included or scheduled
- 8Form is printed on white paper, legible, and not folded
- 9Correct IRS Service Center address is used
- 10Postage is sufficient for international mailing, if applicable
- 11Copy of the completed return is kept for records
How to file this form
- 1Collect all U.S. situs gift documents and appraisals.
- 2Download the 2024 Form 709‑NA PDF and its instructions.
- 3Complete Part 1 (identification) and Part 2 (gift details).
- 4Calculate taxable gifts on Schedule A and tax on Schedule B.
- 5Attach any required statements (e.g., power‑of‑attorney).
- 6Sign, date, and attach payment if tax is due.
- 7Mail the package to the address listed for non‑resident alien returns.
- 8Retain a copy and proof of mailing for your records.
Known limitations
- 1No electronic filing option; paper filing only.
- 2Instructions may lag behind tax law changes; verify current year’s guidance.
- 3Form does not accept foreign‑currency conversions; values must be in USD.
- 4IRS may request additional documentation after filing.
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.
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Fillable formOpen in Editor->Form 709‑NA is currently the 2024 edition, released February 2024. No fee is charged for filing, but any tax assessed must be paid when the return is filed.
What changed or needs a fresh check
- Edition date – 2024 (check for later revisions before filing)
- Fee – none for filing, but tax due must be paid
- Mailing address – see instructions; different for domestic vs. international mail
- Signature requirement – donor must sign; power‑of‑attorney accepted with proper form
- Electronic filing – not available; paper only
Quick Facts
Downloads
After you file
- 1File the proof of mailing and a copy of the return in a safe place.
- 2Track the IRS acknowledgment or any notice of assessment.
- 3If tax was due, confirm payment cleared and keep receipt.
- 4Monitor for any follow‑up letters requesting clarification.
- 5Update your gift‑tax exemption tracker for future years.
- 6Store all appraisals and supporting documents for at least seven years.
- 7If an extension was filed, verify the extended deadline was met.
Sources
- SRCForm 709‑NA title and purposeIRS official form list
- SRCFiling deadline (April 15, extensions to Oct 15)IRS instructions for Form 709‑NA
- SRCMailing addressIRS instructions for non‑resident alien returns
- SRCNo electronic filingIRS filing options page for Form 709‑NA
- SRCEdition date 2024IRS form revision history
- SRCSignature requirementForm 709‑NA instructions, Part 1
- SRCPower‑of‑attorney acceptanceIRS Publication 519, Form 2848 reference
Common confusion points
Non‑resident vs. resident status
Residency rules are complex
→ Review IRS residency tests before choosing form
U.S. situs definition
Some assets (e.g., foreign stock) are not U.S. situs
→ Confirm asset location with tax adviser
Annual exemption amount
Varies each year
→ Use the correct year’s exemption table
Generation‑skipping transfer inclusion
May apply to grandchildren gifts
→ Check Schedule D instructions
Power‑of‑attorney acceptance
Not all POA forms are valid for IRS
→ Use Form 2848 or a qualified substitute
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 942 – to request penalty abatement
Source transparency
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