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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
Internal Revenue Service Form 709-NA is the United States Gift (and Generation‑Skipping Transfer) Tax Return for nonresident, non‑citizens to report 2025 gifts. Gifts to a U.S. citizen spouse over $190,000 must be reported on Schedule A.
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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
Internal Revenue Service Form 709-NA is the United States Gift (and Generation‑Skipping Transfer) Tax Return for nonresident, non‑citizens to report 2025 gifts. Gifts to a U.S. citizen spouse over $190,000 must be reported on Schedule A.
Risk Radar
Scan points- 1Failing to request the automatic 6‑month extension (Form 8892) can cause a late‑filing penalty.
- 2Leaving line 3 blank when you have an SSN, ITIN, or IRSN assigned.
- 3Entering an incorrect legal residence on line 4, which determines domicile.
- 4Not reporting spouse gifts that exceed $190,000 on Schedule A as required.
- 5Omitting a valuation explanation when supporting documentation is not attached to Schedule A.
Plain English
Form 709-NA tells the IRS about gifts you gave in 2025 if you are not a U.S. citizen or resident. It lists who got the gifts, their values, and any generation‑skipping transfer details. The IRS uses this to calculate any tax you owe.
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, non‑citizen makes reportable gifts during calendar year 2025 that are subject to federal gift or generation‑skipping transfer tax.
- Do not use it when the donor was a U.S. citizen or resident for any part of the year, or for gifts made in 2024.
- Check Form 709 instead when the donor is a U.S. citizen or resident, or for gifts in years other than 2025.
Form selector
Use this form or another form?
Donor is a U.S. citizen or resident, or filing for a year other than 2025
Form 709 is required for citizens/residents and for years not covered by 709‑NA
✓ Confirm donor residency status and tax year
Need an automatic extension of time to file the 2025 gift tax return
Form 8892 requests a 6‑month extension and serves as a payment voucher
✓ Verify you are also requesting an extension of your 2025 income tax return
Extending the 2025 income tax return, which also extends the gift tax return deadline
These forms extend the income tax return, automatically extending the gift tax return deadline
✓ Determine which extension form applies to your residency status
Deadline or filing window
The return is due when the 2025 federal income tax return is due; any extension granted for that return also extends the Form 709‑NA deadline. To obtain an automatic six‑month extension, file Form 8892. If you obtain an income‑tax extension using Form 4868 or Form 2350, the gift‑tax deadline is extended accordingly.
Checklist
What you need before filling it out
Schedule A (Computation of Taxable Gifts)
Detailed list of each gift and recipient · Instructions p.8 and form Schedule A
Spouse gift threshold
Total gifts to U.S. citizen spouse · Instructions p.9
Extension request
Form 8892 (or Form 4868/2350) · Instructions p.6
Signature block
Taxpayer’s signature · Instructions p.17 (Signature page)
GST exemption allocation
Schedule D details · Instructions p.2 and Schedule D section
Before you submit
- 1Confirm the donor is a nonresident and non‑citizen for 2025.
- 2Verify all gifts made in calendar year 2025 are listed.
- 3Calculate total gifts to a U.S. citizen spouse and compare to the $190,000 threshold.
- 4Complete Schedule A, Schedule B, and Schedule D as required.
- 5If an extension is needed, attach Form 8892 (or the appropriate income‑tax extension form).
- 6Enter any payment due on the payment voucher attached to Form 8892.
- 7Sign the return in the signature block on page 18.
- 8Choose a designated Private Delivery Service or prepare the mailing address.
- 9Retain a copy of the signed return and all supporting documents.
How to file this form
- 1Determine eligibility and gather all gift information for 2025.
- 2Complete Schedule A, Schedule B, and Schedule D with accurate figures.
- 3Calculate any tax due and total payment required.
- 4If an extension is required, fill out Form 8892 and include the payment voucher.
- 5Sign the Form 709‑NA in the designated signature area.
- 6Mail the return to the IRS using a designated Private Delivery Service or the official address.
- 7Obtain and keep the mailing receipt or delivery confirmation as proof of filing.
Known limitations
- 1Form 709‑NA does not apply to U.S. citizens or residents.
- 2Form 709‑NA is not used for gifts made in 2024; those require Form 709.
- 3Gifts to a U.S. citizen spouse that are present interests and total ≤ $190,000 are not reported on Schedule A.
- 4Terminable interests that qualify as life estates with power of appointment are excluded from Schedule A.
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 form is the 2020‑2025 edition (revision 20/25); the instructions direct users to IRS.gov/Form709NA for the latest information.
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 — confirm the signature block on page 18 is completed
Quick Facts
Downloads
After you file
- 1Keep a complete copy of the filed return and all supporting documents for at least three years.
- 2Monitor mail for any IRS notice regarding the return.
- 3If an error is discovered, file an amended Form 709‑NA with corrected information.
- 4Retain proof of any payment made, including the Form 8892‑V voucher receipt.
- 5Store records of joint‑tenancy transactions for future reference.
Sources
- SRCInstructions p.1 — purpose of Form 709‑NA is to report transfers by nonresidents not citizens subject to gift and GST taxes for calendar year 2025.
- SRCInstructions p.1 — Who Must File section appears on page 2 (not quoted directly).
- SRCInstructions p.2 — Do not file Form 709‑NA for 2024; use Form 709 for 2024 gifts.
- SRCInstructions p.6 — Income‑tax extensions (Form 4868, Form 2350) automatically extend the gift‑tax deadline.
- SRCInstructions p.6 — Form 8892 provides a 6‑month extension and serves as a payment voucher.
- SRCInstructions p.8 — Failure to disclose withdrawals may lead to later determination of a taxable gift.
- SRCInstructions p.9 — Gifts to a U.S. citizen spouse under $190,000 need not be reported on Schedule A.
- SRCInstructions p.9 — Gifts to a U.S. citizen spouse exceeding $190,000 must be reported on Schedule A.
- SRCInstructions p.17 — Signature block appears on page 18.
- SRCInstructions p.1 — Future Developments directs users to IRS.gov/Form709NA for latest information.
Common confusion points
Do I need to report gifts to my U.S. citizen spouse?
The threshold of $190,000 determines reporting.
→ Verify total gifts to the spouse and compare to $190,000.
Are gifts to a spouse who is a resident but not a citizen reported?
The instructions say resident or NRNC spouses must be reported.
→ Include those gifts on Schedule A.
Can I use Form 709‑NA for a gift made in 2024?
The source states Form 709‑NA is not for 2024 gifts.
→ Use Form 709 for any 2024 gifts.
Will an income‑tax extension also extend my gift‑tax deadline?
Instructions p.6 confirm an income‑tax extension automatically extends the gift‑tax deadline.
→ Confirm you filed Form 4868 or Form 2350 for the income‑tax extension.
Do I need to attach Form 8892 if I’m only requesting an extension?
Form 8892 serves both as the extension request and payment voucher.
→ Attach Form 8892 when requesting a 6‑month extension.
What if my spouse is a U.S. citizen but the property is U.S.-situs?
The source says gifts of U.S.-situs property to a citizen spouse are not entered on Schedule A.
→ Exclude those gifts from Schedule A.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 709 — file an amended return if errors are discovered after filing Form 709‑NA.
Questions about IRS Form 709-NA
What is IRS Form 709-NA used for?
Form 709-NA tells the IRS about gifts you gave in 2025 if you are not a U.S. citizen or resident. It lists who got the gifts, their values, and any generation‑skipping transfer details. The IRS uses this to calculate any tax you owe.
Who must file IRS Form 709-NA?
Nonresident individuals who are not U.S. citizens and who made reportable gifts during the 2025 calendar year must file IRS Form 709-NA.
What information does IRS Form 709-NA require?
The form collects the donor’s identification (SSN/ITIN/IRSN), legal residence, citizenship, mailing address, and detailed information on each gift, including values and GST exemption allocation (e.g., Schedule A and Part 2).
Where do I file IRS Form 709-NA?
File Form 709-NA to the Internal Revenue Service Center, Department of the Treasury, Kansas City, MO 64999; if using a private delivery service, send to Internal Revenue Service, 333 W. Pershing Road, Kansas City, MO 64108.
How do I complete IRS Form 709-NA?
Enter the donor’s SSN/ITIN/IRSN on line 3, legal residence on line 4, citizenship on line 5, and mailing address on lines 8a‑14. Complete Schedule A with gifts and, if applicable, Part 2 for direct skips. Sign the return and, if correcting a filed return, check the amended return box on line 23b and attach a statement of changes. Mail the signed form to the appropriate IRS address.
Do I need to report gifts to my U.S. citizen spouse?
The threshold of $190,000 determines reporting. Verify total gifts to the spouse and compare to $190,000.
Are gifts to a spouse who is a resident but not a citizen reported?
The instructions say resident or NRNC spouses must be reported. Include those gifts on Schedule A.
Can I use Form 709‑NA for a gift made in 2024?
The source states Form 709‑NA is not for 2024 gifts. Use Form 709 for any 2024 gifts.
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