For the latest information about developments related to Form 709 and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form709.

Information about Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, including recent updates, related forms, and instructions on how to file.

Form 709-NA instructions PDF. This item contains helpful information to be used by the taxpayer in preparation of Form 709-NA, United States Gift (and Generation-Skipping Transfer) Tax Return of …

See instructions for line 4 of Schedule A. If your spouse disposes (by gift or otherwise) of all or part of the qualifying life income interest, your spouse will be considered to have made a transfer of the …

Read IRS instructions online in a browser-friendly format (HTML).

Apr 14, 2025 · Form 709 is used to report gifts that exceed the annual exclusion. If you’re gifting big, this form matters. Find out how to file it correctly today.

Aug 7, 2025 · In this post, you’ll learn the key details about gift tax rules, who must file, and how to complete Form 709 accurately to comply with IRS requirements. Understanding Gift Taxes

Remember to refer to the official IRS instructions for Form 709 for detailed guidance on each line item, as the calculations can be complex depending on your specific gift-giving situation and tax …

Step-by-Step Guide: How to Complete IRS Form 709 for 2025 Download the 2025 Form 709 and instructions from IRS.gov. Use tax software or a professional for accuracy.

Nov 29, 2025 · Complete IRS Form 709 correctly. Master gift valuation, filing thresholds, and application of the unified credit with this guide.