IRS · United States

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United States Gift (and Generation-Skipping Transfer) Tax Return

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Quick answer

IRS Form 709 is the United States Gift (and Generation-Skipping Transfer) Tax Return. Individual donors file it to report gifts above the annual exclusion ($19,000 per recipient for 2025 and 2026), elect gift splitting with a spouse, and allocate the lifetime GST exemption. It is due April 15 of the following year. JustFill lets you fill out the Form 709 PDF online and download it ready to file.

Form
Form 709
Issued by
IRS
Country
United States
Cost to fill
Free

What is Form 709?

Form 709 is the IRS return for reporting taxable gifts and allocating the generation-skipping transfer (GST) tax exemption. You file it for any calendar year in which you gave one person more than the annual exclusion ($19,000 per recipient in 2025 and 2026), gave a future interest of any amount, or elected to split gifts with your spouse. Filing rarely means paying: amounts over the annual exclusion first reduce your lifetime exclusion ($13.99 million for 2025 gifts, $15 million for 2026), and gift tax is only owed once that runs out. The current revision has three parts plus Schedules A through D covering taxable gifts, prior-period gifts, deceased spousal unused exclusion, and GST tax. Nonresidents who are not U.S. citizens use Form 709-NA instead.

Download the Form 709 form PDF — free

The official Form 709 PDF and its instructions are free to download from irs.gov. The form is revised annually — use the revision for the calendar year the gifts were made (the current revision covers 2025 gifts). Mail the signed return to Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999, or file electronically through a tax software provider authorized for IRS Modernized e-File (MeF).

Get the official Form 709 PDF from IRS

Who fills out Form 709?

  • U.S. citizens or residents who gave any one person more than $19,000 (the 2025 and 2026 annual exclusion) in cash or property during the year
  • Married couples electing to split gifts between spouses, even if each split gift ends up under the annual exclusion
  • Anyone who gave a gift of a future interest (such as certain trust interests), no matter how small
  • Donors who gave a non-U.S.-citizen spouse more than the annual limit ($190,000 for 2025; $194,000 for 2026)
  • Grandparents and other donors allocating GST exemption to trusts or direct skips to grandchildren
  • Contributors front-loading a 529 college savings plan using the five-year election

Field-by-field breakdown

What each section of Form 709 asks for. JustFill’s AI will detect these fields automatically when you upload the PDF — review the breakdown below so you know what to enter.

Part I — General Information

Donor's name, SSN, address, legal residence, and citizenship, plus yes/no questions: prior Form 709 filings, whether you or your spouse made gifts to third parties (if so, you complete Part III), any DSUE amount applied, and whether a gift includes a digital asset.

Part II — Tax Computation

On page 1: pulls totals from the schedules to compute gift tax, applies the applicable credit (your lifetime exclusion), and shows any balance due or overpayment — the 2025 revision adds direct deposit fields for refunds.

Part III — Spouse's Consent on Gifts to Third Parties

The consenting spouse's details when you elect gift splitting; the spouse signs the Notice of Consent attached to the donor's return rather than the return itself.

Schedule A — Computation of Taxable Gifts

The heart of the form. Part 1 lists gifts subject only to gift tax, Part 2 direct skips, Part 3 indirect skips and other transfers in trust, and Part 4 reconciles taxable gifts. Each gift needs the donee's name, a description, date, and value.

Schedule B — Gifts From Prior Periods

Taxable gifts reported in earlier years and the applicable credit already used — required because gift tax is computed cumulatively over your lifetime.

Schedule C — DSUE Amount and Restored Exclusion Amount

Deceased spousal unused exclusion (DSUE) ported from a late spouse's estate, plus any restored exclusion amount.

Schedule D — Computation of GST Tax

Generation-skipping transfers: Part 1 lists the transfers, Part 2 reconciles your GST exemption allocation, and Part 3 computes the GST tax.

Common mistakes to avoid

  • 1Skipping the return because no tax is due — gifts over $19,000 to one person must still be reported even when the lifetime exclusion covers all the tax.
  • 2Filing one return as a married couple — there is no joint Form 709; each spouse files separately, and gift splitting requires the spouse's consent in Part III plus a signed Notice of Consent.
  • 3Leaving prior-year gifts off Schedule B, which breaks the cumulative tax computation and misstates your remaining lifetime exclusion.
  • 4Thin valuation disclosure for hard-to-value property like closely held stock or real estate — without adequate disclosure, the statute of limitations on IRS revaluation never starts running.
  • 5Forgetting to make the five-year 529 election on Schedule A when front-loading a college savings plan.

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Frequently asked questions

Usually not. Gifts above the $19,000 annual exclusion first draw down your lifetime exclusion — $13.99 million for 2025 gifts and $15 million for 2026. You only pay gift tax once your cumulative lifetime taxable gifts exceed that amount, but the return is still required to report the gift and track the exclusion you have used.
By April 15 of the year after you made the gift. Filing Form 4868 for your income tax return automatically extends Form 709 as well, or you can file Form 8892 for a gift-tax-only six-month extension. Extensions extend the time to file, not the time to pay.
No. There is no joint gift tax return — each spouse files their own Form 709 if required. If you elect gift splitting, your spouse consents in Part III and signs the Notice of Consent attached to your return.
Mail it to Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999. The IRS now also accepts Form 709 electronically through Modernized e-File (MeF) via authorized tax software providers.
Gifts to a U.S.-citizen spouse generally qualify for the unlimited marital deduction and do not require filing. Gifts to a non-U.S.-citizen spouse over the annual limit ($190,000 for 2025; $194,000 for 2026) must be reported. If your only gifts were your entire interest in property given to qualified charities, you generally do not need to file.
No. JustFill helps you complete the official Form 709 PDF online and download it. You then sign it and mail it to the IRS or e-file through an authorized provider. JustFill does not calculate your tax or provide tax advice.

Official source: Form 709 on IRS’s website

JustFill is an independent product and is not affiliated with, endorsed by, or sponsored by IRS or any government agency. Always verify your completed form on the official version before signing or submitting.