Form 709(2025) - United States Gift and Generation-Skipping Transfer Tax Return - General Information

Sep 19, 2026

United States Form 709(2025) collects information for reporting gifts and generation-skipping transfers made during calendar year 2025. Part I gathers donor identity, address, citizenship and domicile, foreign address details, and key eligibility questions such as prior Form 709 filings, spousal address changes, and whether transfers include digital assets. It also covers death of the donor and extensions of time to file, plus tracking of donees. Part II provides the gift tax computation framework using amounts from schedules.

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General Information

Part II Tax Computation

Schedule A - Computation of Taxable Gifts

| Fom
709
Department of the Treasury
Internal Revenue Service | United States Gift(and Generation-Skipping Transfer)Tax Return
Go to www.irs.gov/Form709 for instructions and the latest information.
(For gifts made during calendar year 2025) | OMB No.1545-0020 | | --- | --- | --- | | | | 2025 | Part l # General Information | 1 Donor's first name and middle initial | 2 Donor's last name | | 3 Donor's social security number | | | | | --- | --- | --- | --- | --- | --- | --- | | | | | | | | | | 4 Address (number and street).If you have aP.O.box,see instructions. | | | 5 Apt.no. | | | | | | | | | | | | | 6 City,town,or post office.If you have a foreign address,also complete spaces below. | | 7 State | | 8 ZIP code | | | | | | | | | | | | 9 Foreign country name | | 10 Foreign province/state/county | | 11 Foreign postal code | | | | | | | | | | | | 12 Legal residence (domicile) | | 13 Citizenship(see instructions) | | | | | | | | | | | | | | 14 If the donor died during the year,check here □ and enter date of death | | | | | Yes | No | 16 If you extended the time to file this Form 709,check here □ 17 Enter the total number of donees listed on Schedule A.Count each person only once 18a Have you(the donor)previously filed a Form 709(or 709-A)for any other year?If"No,"skip line 18b b Has your address changed since you last filed Form 709(or 709-A)?. 19 Gits by spouses to third parties.Did you andor yourspouse make gitst third aties?See nstuctions.(If the answeris "Yes,"complete Partl on page 2) 20 Have you applied a deceased spousal unused exclusion (DSUE)amount received from a predeceased spouse to a gift or giftsreported on this or a previous Form 709?If"Yes,"complete Schedule C 21 Does any git or other transfer reported on this Form 709 include a digital asset (or afinancial interest in a digital asset)?See instructions # Part II Tax Computation 1 Enter the amount from Schedule A,Part 4,line 1112 Enter the amount from Schedule B,line 3..23 Total taxable gfts.Add lines 1 and 2 .34 Tax computed on amount on line 3(see Table for Computing Gift Tax in instructions)45 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions56 Balance.Subtract line 5 from line 46enter amount from Schedule C,line 5;otherwise,see instructions . ..78 Enter the applicable credit against tax allowable forallprior periods from Schedule B,line 1,col.(c) .89 Balance.Subtract line 8 from line 7.Do not enter less than zero ........910 Enter 20%(0.20)of the amount allowed as a specific exemption for gifts made after September 8,1976,andbefore January 1,1977.See instructions ..............1011 Balance.Subtract line 10 from line 9.Do not enter less than zero.....1112 Applicable credit.Enter the smaller of line 6 or line 11 . ... .. ..1213 Credit for foreign gift taxes.See instructions ...........131415 Balance.Subtract line 14 from line 6.Do not enter less than zero ...1516 Generation-skipping transfer taxes from Schedule D,Part 3,col.(g),total161718 Gift and generation-skipping transfer taxes prepaid with extension of time to file181920a Overpayment.If the amount on line 18 is more than the amount on line 17,subtract line 17 from line 18 andcomplete lines 20b,20c,and 20d.20ab Routing numberd Account number Under penalties of perjury,I declare that Ihave examined this retur,including accompanying schedules and statements,and to the best o my knowledge and belief,it is true,correct,andSigncompleteDeclaration of preparer (other than donor)is based on allinformation of which preparer has any knowledge.May the IRS discuss this returnHerewith the preparer shown below? Signature of donor Date | Paid
Preparer
Use Only | | Preparer's name | Preparer's signature | Date | | Check □if
self-employed | PTIN | | --- | --- | --- | --- | --- | --- | --- | --- | | | | |

FAQs

What tax transactions does Form 709(2025) report?

Form 709(2025) is used to report gifts and generation-skipping transfers made during calendar year 2025, including certain transfers to third parties and related DSUE amounts if applicable.

Which donor details are requested in Part I?

Part I requests the donor’s name, Social Security number, address (including foreign address fields if needed), legal residence (domicile), and citizenship, along with questions about the donor’s death during the year.

How is the gift tax computed in Part II?

Part II calculates total taxable gifts using amounts from Schedule A and Schedule B, then applies tax computation steps and credits, including balances after specific exemptions and foreign gift tax credits, plus generation-skipping transfer taxes where applicable.

Sep 19, 2026

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