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Form 709-NA: United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States
IRS Form 709-NA is the United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States. It reports transfers subject to federal gift and GST taxes for gifts made during calendar year 2025.
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IRS Form 709-NA - United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States
IRS Form 709-NA is the United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States. It reports transfers subject to federal gift and GST taxes for gifts made during calendar year 2025.
Risk Radar
Scan points- 1Do not file Form 709-NA for calendar year 2024 if you are a U.S. citizen or resident; use Form 709 instead.
- 2Failing to report all gifts when spouse gifts exceed the $190,000 threshold on Schedule A.
- 3Not listing gifts in Part 2 (Direct Skips List) in chronological order of when they were made.
- 4Using a PDS but mailing the form to an incorrect address other than 333 W. Pershing Road.
- 5Omitting a full explanation of how value was determined if Schedule A is not attached.
Plain English
This form tells the IRS about gifts that nonresidents who are not U.S. citizens have given. It calculates any gift or generation-skipping transfer (GST) tax due on those transfers, and it helps track how much of the lifetime GST exemption has been used up during the giver's life.
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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What this form is for
- Use this form when a nonresident not a citizen of the United States makes gifts or generation-skipping transfers that are subject to federal gift and certain generation-skipping transfer (GST) taxes for calendar year 2025.
- Do not use Form 709-NA for gifts made by a U.S. citizen or resident who was only a U.S. citizen/resident for part of 2024; those gifts must be reported on Form 709 for 2024.
- Check Form 8892 instead when you need to request an extension and provide payment for a balance due on federal gift taxes.
Form selector
Use this form or another form?
Gift recipient is your spouse who is a U.S. citizen
You do not need to enter the gift on Schedule A if the added joint tenant is your spouse and they are a U.S. citizen
✓ Ensure you know if the property is U.S.-situs or deemed U.S.-situs intangible.
Gift recipient is a resident of the United States or an NRNC (Nonresident Not a Citizen)
The gift must be entered on Schedule A when the spouse is not a U.S. citizen, but is a resident or NRNC
✓ Verify if you need to enter it on Schedule A based on your spouse's status.
You are reporting a transfer of certain life estates received from a spouse
These transfers require specific documentation and placement within the form structure outlined in the instructions
✓ Confirm this type of transfer is covered by the general filing requirements.
Part 1 (General Information) and Specific Instructions
Deadline or filing window
The filing is based on the calendar year of the gift. If filed timely, it covers gifts made during that entire calendar year. An automatic 6-month extension can be secured by filing Form 8892 if an income tax extension isn't requested.
Checklist
What you need before filling it out
Annual Gift Exclusion
$19,000 (or $190,000 for non-U.S. citizen spouses) · Instructions p.1
Top Tax Rate
40% · Instructions p.1
Filing Address
Center Kansas City, MO 64999 (or 333 W. Pershing Road for PDS) · Instructions p.7
Amendment Procedure
File another Form 709-NA and check line 23b of Part I · Instructions p.7
Spouse Gift Entry Rule
Enter on Schedule A if spouse is a resident or NRNC; do not enter if spouse is a U.S. citizen · Instructions p.8
Taxable Transfer Type
Gifts and Generation-Skipping Transfers (GST) · Purpose of Form / Part 2
Before you submit
- 1Confirm you are filing for calendar year 2025.
- 2Verify that all gift and GST taxes have been figured on a calendar-year basis.
- 3Ensure the correct annual exclusion amount ($19,000 or $190,000) is used in calculations.
- 4If filing via PDS, confirm you are using the designated IRS address (333 W. Pershing Road).
- 5Check line 23b of Part I if this return is providing supplemental information or is an amendment.
- 6Confirm that a signature is present on Page 18.
- 7If applicable, ensure the gift to your spouse has been correctly placed on Schedule A based on citizenship/residency status.
How to file this form
- 1Complete Part 1—General Information with all required details.
- 2Calculate and report taxable gifts on Schedule A (and Gifts Subject to Both Gift and GST Taxes on page 10).
- 3Compute the applicable GST Tax using Schedule D, reconciling the lifetime exemption.
- 4Determine the tax due by completing Part 2 of Form 709-NA.
- 5If a balance is due, use IRS.gov/Payments for payment instructions.
- 6Sign and date the return on Page 18.
- 7Mail or submit using a designated PDS to the appropriate Kansas City, MO address.
Known limitations
- 1Form 709-NA applies to gifts made during calendar year 2025.
- 2If a filer was a U.S. citizen or resident for part of 2024, they must report those gifts on Form 709, not Form 709-NA.
- 3Form 709-NA describes reporting requirements for the period of 2025 when the filer is an NRNC (Nonresident Not a Citizen).
- 4If all gifts to a U.S. citizen spouse are present interests and do not exceed $190,000 (and meet other criteria), they may not need to be entered on Schedule A.
- 5The form does not apply to transfers that qualify for the political organization, educational, or medical exclusion.
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, meaning it covers gifts made during calendar year 2025. For the latest information regarding Form 709-NA and its instructions, filers should check IRS.gov/Form709NA.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Annual exclusion for 2025 — confirm the amount is $19,000 (or $190,000 if gifting to a non-U.S. citizen spouse).
- Mailing address — confirm the primary IRS address is Center Kansas City, MO 64999.
- Signature — ensure the return includes a signature on Page 18 (as per instructions).
- Tax rate — confirm the top rate for gifts and GST transfers remains at 40%.
- Form Number — verify the form is correctly labeled as Form 709-NA.
Quick Facts
Downloads
After you file
- 1Retain a copy of the filed Form 709-NA.
- 2If you do not attach supporting documentation (like proof of contribution), Schedule A must include a full explanation of how value was determined.
- 3Failure to disclose transfers on time may lead to a later determination that a taxable gift was made and not adequately disclosed.
- 4If the withdrawal is not documented, this failure can be discovered upon review of a subsequent gift or estate tax filing.
- 5Use 1-800-THE-LOST (1-800-843-5678) to call if you recognize a child in attached photographs.
Sources
- SRCInstructions p.1 — The form reports transfers subject to federal gift and GST taxes for gifts made during calendar year 2025.
- SRCInstructions p.2 — Use Form 709-NA to report certain transfers by nonresidents not citizens of the United States that are subject to the federal gift and certain generation-skipping transfer (GST) taxes.
- SRCInstructions p.3 — If you were a U.S. citizen or resident for part of 2025, you must use Form 709 to report your gifts during that period.
- SRCInstructions p.8 — If the added joint tenant is your spouse who is a U.S. citizen, you do not need to enter the gift on Schedule A.
- SRCInstructions p.9 — If all gifts to your spouse were present interests and meet certain criteria, you may not report them on Schedule A.
- SRCInstructions p.12 — Part 2—Direct Skips lists only those gifts that are currently subject to both the gift and GST taxes.
- SRCNot stated in the official source — verify on the agency site (The specific filing deadline date is not listed, although instructions mention 'When To File' on page 6).
- SRCInstructions p.3 — Gift tax treaties are in effect with Australia, Austria, Denmark, France, and Germany.
Common confusion points
Who must file Form 709-NA?
Nonresidents not citizens of the United States who made certain transfers subject to federal gift and GST taxes.
Do I use Form 709 or Form 709-NA for gifts in 2025?
Use Form 709 if you were a U.S. citizen or resident; use Form 709-NA if you were an NRNC.
When must I file this form?
The instructions indicate filing is required for gifts made during calendar year 2025, though the specific deadline date is not stated in the excerpt.
Do all gifts have to be reported on Schedule A?
No; gifts qualifying for political organization, educational, or medical exclusion are excluded from reporting on Schedule A.
If my spouse is a U.S. citizen, do I always report gifts to them?
No, unless they fall under specific exceptions (like terminable interests not meeting life estate with power of appointment criteria), you do not need to enter the gift on Schedule A.
What happens if I forget to list a withdrawal?
Failure to disclose the withdrawal may result in a later determination that a taxable gift was previously made and not disclosed.
Workflow map
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⚠ If something goes wrong
- Amending Form 709-NA is possible to provide supplemental information.
Questions about IRS Form 709-NA
What is IRS Form 709-NA used for?
This form tells the IRS about gifts that nonresidents who are not U.S. citizens have given. It calculates any gift or generation-skipping transfer (GST) tax due on those transfers, and it helps track how much of the lifetime GST exemption has been used up during the giver's life.
Who must file IRS Form 709-NA?
Nonresident individuals who are not citizens of the United States must file Form 709-NA to report certain transfers they made.
What information does IRS Form 709-NA require?
The form collects details about gifts and transfers, including the allocation of the lifetime GST exemption (Part 2), and requires reporting specific gifts to a spouse on Schedule A.
When is IRS Form 709-NA due?
Form 709-NA must be filed on a calendar-year basis for the year the gifts were made. An extension can be requested using Form 8892, which grants an automatic 6-month extension of time to file if no income tax extension is requested.
Where do I file IRS Form 709-NA?
The form should be mailed to the Department of the Treasury Internal Revenue Service Center in Kansas City, MO 64999. If using a PDS, it must be filed at the IRS address: 333 W. Pershing Road, Kansas City, MO 64108.
How do I complete IRS Form 709-NA?
First, complete Part I—General Information, ensuring you enter your SSN/ITIN or IRSN on line 3. Next, detail the transfers and gifts on Schedule A (for spouse gifts) and list specific taxable gifts in Part 2 (Direct Skips List). Finally, sign the form before sending it.
What happens if IRS Form 709-NA is filed incorrectly?
If the form is not filled out correctly, penalties may apply; additionally, failing to adequately disclose information can result in issues with the filing.
Who must file Form 709-NA?
Nonresidents not citizens of the United States who made certain transfers subject to federal gift and GST taxes.
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