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Official form guide
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 taxable gifts and compute any gift or GST tax for 2025, including the $19,000 annual exclusion and a 40% top tax rate.
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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 taxable gifts and compute any gift or GST tax for 2025, including the $19,000 annual exclusion and a 40% top tax rate.
Risk Radar
Scan points- 1Failing to sign the donor’s return invalidates the filing and can trigger penalties.
- 2Submitting more than one Form 709 for the same calendar year.
- 3Omitting the donor’s signature or the required Notice of Consent from a spouse.
- 4Not reporting gifts that exceed the $19,000 annual exclusion without filing.
- 5Leaving the digital‑asset question on line 21 blank.
Plain English
Form 709 tells the IRS about gifts you gave during the year that may be subject to tax. It calculates any tax due, applies the annual $19,000 exclusion, and tracks the lifetime credit. If you and your spouse split gifts, each must file their own return.
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 need to report transfers subject to the federal gift tax or generation‑skipping transfer tax for the calendar year 2025.
- Do not use it when the donor is a nonresident alien who is not a U.S. citizen and made gifts of U.S. situs property.
- Check Form 709-NA instead when the donor is a nonresident alien not a U.S. citizen.
Form selector
Use this form or another form?
Donor is a nonresident alien not a U.S. citizen and gifts U.S. situs property
Required for nonresident, non‑citizen donors
✓ Verify donor residency status
Need an automatic 6‑month extension to file Form 709
Serves as extension request and payment voucher
✓ Confirm extension request is attached
Balance due on gift tax while requesting extension
Provides payment voucher for any tax due
✓ Ensure payment amount matches tax liability
Deadline or filing window
The instructions do not provide a specific filing deadline. Check the IRS website or the form’s instructions for the exact due date and any extension rules.
Checklist
What you need before filling it out
Line 21 – Digital Asset question
Yes/No answer on the form · Instructions p.7
Schedule A – Gifts to spouse
List of gifts and values · Instructions p.9
Schedule D Part 2 – GST exemption reconciliation
GST exemption allocation details · Instructions p.2
Trust attachment
Certified copy of trust instrument or brief description · Instructions p.12
Appraisal for real estate
Professional appraisal report · Instructions p.12
Before you submit
- 1Verify donor’s name and SSN are entered correctly
- 2Confirm all gifts for calendar year 2025 are listed on Schedule A
- 3Answer Yes or No on line 21 for digital assets
- 4Attach a certified copy of any trust instrument if a trust was used
- 5Include any required appraisals for real property
- 6Sign and date the return
- 7If requesting an extension, attach Form 8892
- 8Ensure the form is the 2025 revision (20/25)
- 9Check that the marital deduction threshold ($190,000) is applied correctly
- 10Mail to the address listed in the instructions or e‑file via MeF
How to file this form
- 1Gather all gift records for calendar year 2025
- 2Complete Form 709, including Schedule A and any required schedules
- 3Attach required documents such as trust instruments, appraisals, and Form 8892 if extending
- 4Sign and date the return
- 5Mail the completed form to the IRS address provided in the instructions or submit electronically via MeF
- 6Retain a copy of the filed return and attachments as proof of filing
Known limitations
- 1A married couple may not file a joint gift tax return
- 2Nonresident alien donors who are not U.S. citizens must use Form 709-NA
- 3Gifts must be reported in the calendar year they were made
- 4Gifts to a spouse that are present interests and total ≤ $190,000 may be omitted from Schedule A
- 5Generation‑skipping transfer tax applies only to inter vivos direct skips
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 edition/revision date is 20/25 and the instructions reference the latest information page at IRS.gov/Form709. The "What’s New" note mentions the addition of Modernized e-File (MeF) for electronic filing.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Keep a copy of the return and all attachments for at least seven years
- 2Await IRS acknowledgment or notice of acceptance
- 3If a notice of tax due is received, pay the amount by the indicated deadline
- 4If an error is discovered, file an amended return using Form 709 with corrected information
- 5Store the electronic filing confirmation if filed via MeF
- 6Update your lifetime exemption tracking records
Sources
- SRCInstructions p.1 — revision date is 20/25
- SRCInstructions p.2 — purpose of form is to report transfers subject to gift and GST taxes
- SRCInstructions p.7 — line 21 digital asset question must be answered Yes or No
- SRCInstructions p.9 — gifts to spouse exceeding $190,000 must be reported on Schedule A
- SRCInstructions p.12 — attach certified copy of trust instrument for first transfer
- SRCInstructions p.5 — Form 8892 provides automatic 6‑month extension and payment voucher
- SRCInstructions p.1 — joint tenancy not allowed for joint filing
- SRCNot stated in the official source — verify on the agency site for fee information
- SRCNot stated in the official source — verify on the agency site for mailing address
Common confusion points
Do I need to report gifts to my spouse?
Spousal gifts may be excluded up to $190,000, but rules differ for non‑citizen spouses.
→ Check total spouse gifts against $190,000 threshold in Schedule A.
What if I gave a digital asset?
Line 21 requires a Yes/No answer; leaving it blank triggers rejection.
→ Mark Yes or No on line 21; do not leave blank.
Can I file a joint gift tax return with my spouse?
Instructions state a married couple may not file a joint return.
→ File separate Form 709 for each donor.
Which form do I use as a nonresident alien?
Form 709‑NA is for nonresident, non‑citizen donors.
→ Verify donor residency and use Form 709‑NA.
Do I need to attach a trust document for every trust transfer?
First transfer requires a certified copy; later transfers may use a brief description.
→ Attach certified copy for first transfer, description for subsequent transfers.
How do I request a filing extension?
Form 8892 serves as extension request and payment voucher.
→ Complete and attach Form 8892 before the original due date.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 709 — file an amended return using the same form to correct errors
Questions about IRS Form 709
What is IRS Form 709 used for?
Form 709 tells the IRS about gifts you gave during the year that may be subject to tax. It calculates any tax due, applies the annual $19,000 exclusion, and tracks the lifetime credit. If you and your spouse split gifts, each must file their own return.
What information does IRS Form 709 require?
Form 709 collects the donor’s identifying information in Part I, details of each gift on Schedule A, any spouse consent on Part III, and computes tax in Part II, including schedules B, C, and D as needed.
How do I complete IRS Form 709?
First, determine if a reportable gift was made in the calendar year. Next, list each gift on the appropriate part of Schedule A and, if applicable, complete Schedule B, C, or D. Then fill out Part I (lines 1‑21) and Part III for spouse consent, compute tax on Part II, and provide direct‑deposit information on lines 20b‑d if there is an overpayment. Finally, sign the return (and attach a Notice of Consent if a spouse is involved) before filing.
Do I need to report gifts to my spouse?
Spousal gifts may be excluded up to $190,000, but rules differ for non‑citizen spouses. Check total spouse gifts against $190,000 threshold in Schedule A.
What if I gave a digital asset?
Line 21 requires a Yes/No answer; leaving it blank triggers rejection. Mark Yes or No on line 21; do not leave blank.
Can I file a joint gift tax return with my spouse?
Instructions state a married couple may not file a joint return. File separate Form 709 for each donor.
Which form do I use as a nonresident alien?
Form 709‑NA is for nonresident, non‑citizen donors. Verify donor residency and use Form 709‑NA.
Do I need to attach a trust document for every trust transfer?
First transfer requires a certified copy; later transfers may use a brief description. Attach certified copy for first transfer, description for subsequent transfers.
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