Form 709-A United States Short Form Gift Tax Return - Rev. November 2000

Sep 19, 2026

Form 709-A is an annual short-form U.S. gift tax return for certain married couples who consent to split nontaxable gifts. The instructions define who may file, including limits on third-party present interests, prohibitions on terminable interests to a spouse, and joint agreement to split gifts. Guidance also covers when to file for a calendar year, extension timing tied to income tax filings, and mailing addresses for submissions by date.

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CategoryForms

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Pages3

Reading Time1 min

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General Instructions

Who May File

When To File

Where To File

Form 709-A United States Short Form Gift Tax Return OMB No. 1545-0021 (Rev. November 2000) DeIntpearnrml enReoeuteSTreerviacseury Calendar year 20 1 4 6 Donor’s first name and middle initial Address (number, street, and apartment number) City, state, and ZIP code 2 Donor’s last name 3 5 7 Donor’s social security number Legal residence (domicile) Citizenship 8 Did you file any gift tax returns for prior periods? Yes No If “Yes,” state when and where earlier returns were filed 􀀁 | 9 Name of consenting spouse | 10 Consenting spouse’s social security number
| | --- | --- | Note: Do not use this form to report gifts of closely held stock, partnership interests, fractional interests in real estate, or gifts for which the value has been reduced to reflect a valuation discount. Instead, use Form 709. List of Gifts | (a)
Donee’s name and address and description of gift | | | | (b)
Donor’s adjusted
basis of gift | | (c)
Date of gift | | (d)
Value at date of gift | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | | | | | | | | | | Consent | I consent to have the gifts made by my spouse to third parties during the calendar year considered as made one-half by each of us.
Consenting
spouse’s signature 􀀁 Date 􀀁 | | | | | | | | | | Sign
Here | | Under penalties of perjury, I declare that I have examined this return, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than donor) is based on all information of which preparer has any knowledge.
􀀁 Signature of donor Date | | | | | | | | | Paid
Preparer’s
Use Only | | Preparer’s
signature | 􀀁 | | Date | | Check if
self-employed | 􀀁 | | | | | Fyars’sesi,asmeal-ed(omZrIpPloyceodde), 􀀁 Phone no. 􀀁 ( ) | | | | | | | | For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see the instructions. Cat. No. 10171G Form 709-A (Rev. 11-2000) General Instructions Form 709-A is an annual short form gift tax return that certain married couples may use instead of Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, to report nontaxable gifts that they consent to split. Who May File Gifts to your spouse. For gifts to your spouse who is a U.S. citizen, you must only file a gift tax return to report certain gifts of terminable interests. For details on this and for filing rules for gifts to a spouse who is not a U.S. citizen, see the Instructions for Form 709. Gifts to donee other than your spouse. You must file a gift tax return if you gave either of the following gifts to someone other than your spouse: 1. Gifts of future interests of any amount or 2. Gifts of present interests of more than $10,000 to any one donee. Exceptions. You do not have to file a gift tax return for any year in which the only gifts you made were for either of the following: 1. Gifts that were paid on behalf of an individual as tuition to an educational organization or 2. Gifts that were paid on behalf of an individual as payment for medical care to a provider of medical care. Who may use Form 709-A. You may use Form 709-A if all of the following requirements are met: 1. You are a citizen or resident of the United States, and were married during the entire calendar year to one individual who is also a citizen or resident of the United States. Both you and your spouse must have been alive at the end of the calendar year. 2. Your only gifts (other than gifts for tuition or medical care) to a third party consisted entirely of present interests in tangible personal property, cash, U.S. Savings Bonds, or stocks and bonds listed on a stock exchange. A“third-party donee” is any donee other than your spouse. 3. Your gifts to any one third-party donee (other than gifts for tuition or medical care) during the calendar year did not total more than $20,000. If the donee is a charity

FAQs

Where should Form 709-A be sent?

Use the IRS address table instructions; for returns filed on or after January 1, 2002, send to the Internal Revenue Service Center, Cincinnati, OH 45999. For earlier filings (before January 1, 2002), use the listed state-specific address.

Sep 19, 2026

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