[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-301987-105":53,"doc-detail-301987-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","instructions-for-form-709-na-united-states-gift-and-generation-skipping-transfer-tax-return","Instructions for Form 709-NA - United States Gift (and Generation-Skipping Transfer) Tax Return","","Instructions for Form 709-NA cover the reporting and tax computation requirements for certain gifts and generation-skipping transfer (GST) transfers made by nonresident individuals who are not U.S. citizens, for calendar year 2025. The guidance explains the form’s purpose, filing obligations, timing, and where to file, along with sections on general information, tax computation, schedules for taxable gifts and GST tax, and supplemental disclosure. It also includes updates such as e-file via MeF, electronic payments, direct deposit fields, and new guidance regarding section 2801 tax.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/instructions-for-form-709-na-united-states-gift-and-generation-skipping-transfer-tax-return/301987/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/instructions-for-form-709-na-united-states-gift-and-generation-skipping-transfer-tax-return/301987.png","ImageObject",442,249,{"name":88,"@type":89},"Blaney","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-25","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who must file Form 709-NA for calendar year 2025?","Question",{"text":108,"@type":109},"Form 709-NA is used by nonresident individuals who are not U.S. citizens to report certain transfers subject to federal gift and certain generation-skipping transfer (GST) taxes and to figure the tax due, if any, on those transfers.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What must be addressed regarding the timing of gift and GST tax calculations?",{"text":113,"@type":109},"The instructions state that all gift and GST taxes must be figured and filed on a calendar-year basis.",{"name":115,"@type":106,"acceptedAnswer":116},"What electronic options are highlighted in the 2025 updates?",{"text":117,"@type":109},"The instructions highlight electronic filing through Modernized e-File (MeF) for gift taxes, electronic payments when possible, and direct deposit fields added to Part 2, including how to enter direct deposit information for overpayments.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},301987,1790297510,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":141},1236954677761,"https://us-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","2025  \nInstructions for Form 709-NA  \nUnited States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States  \nFor gifts made during calendar year 2025  \nSection references are to the Internal Revenue Code unless otherwise noted.  \nContents Page General Instructions ......................... 2  \nPurpose of Form ......................... 2  \nWho Must File .......................... 2  \nWhen To File ........................... 6  \nWhere To File ........................... 7  \nAmending Form 709-NA To Provide Supplemental Information ................  7  \nAdequate Disclosure ...................... 7  \nPenalties .............................. 7  \nJoint Tenancy ........................... 7  \nTransfer of Certain Life Estates Received From Spouse ......................... 8  \nSpecific Instructions ......................... 8  \nPart 1—General Information ................ 8  \nSchedule A. Computation of Taxable Gifts ...... 8  \nGifts Subject to Both Gift and GST Taxes ......  10  \nSchedule B. Gifts From Prior Periods .........  15  \nSchedule D. Computation of GST Tax .........  15  \nPart 2—Tax Computation (Page 1 of Form 709-NA) ............................  17  \nSignature .............................  18  \nFuture Developments  \nFor the latest information about developments related to Form 709-NA and its instructions, such as legislation enacted after they were published, [go to](go to IRS.gov/)[ ](go to IRS.gov/)[IRS.gov/](go to IRS.gov/)[ ](go to IRS.gov/)[Form709NA](Form709NA.)[.](Form709NA.)  \n\n| For Gifts Made |  | Use Revision of\u003Cbr>Form 709 Dated |\n| --- | --- | --- |\n| After | and Before |  |\n| – – – – – | January 1, 1982 | November 1981 |\n| December 31, 1981 | January 1, 1987 | January 1987 |\n| December 31, 1986 | January 1, 1989 | December 1988 |\n| December 31, 1988 | January 1, 1990 | December 1989 |\n| December 31, 1989 | October 9, 1990 | October 1990 |\n| October 8, 1990 | January 1, 1992 | November 1991 |\n| December 31, 1992 | January 1, 1998 | December 1996 |\n| December 31, 1997 | January 1, 2024 | * |\n| * Use the corresponding annual form. |  |  |\n\nWhat's New  \n• Electronic filing. Modernized e-File (MeF) for gift taxes now offers a secure and accurate way to file the Form 709-NA, United States Gift (and  \nGeneration-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States. It is an electronic filing process that allows the Form 709-NAto be received through the MeF system. You can e-file a return showing a balance due and, at the same time, authorize an electronic funds withdrawal from your bank account. Payments are subject to limitations of the federal tax deposit rules. Additional information is available on the MeF information page. If help is needed with your e-file tax needs, you may contact thee-help Desk at 866-255-0654 (toll free) .  \n• Electronic payments. If you have access to U.S. banking services or electronic payment systems, you should use direct deposit for any refunds and pay electronically for any payments, whenever possible.  \n• Direct deposit. Direct deposit fields have been added to the form on Part 2, lines 15b, 15c, and 15d. If thereis an overpayment on Part 2, line 15a, enter your direct deposit information on Part 2, lines 15b, 15c, and 15d. See, Line 15—Overpayment under Part 2, later, for more information.  \n• Making a payment. If there is a balance due on Part  \n2, line 14, [go to](go to IRS.gov/Payments for)[ ](go to IRS.gov/Payments for)[IRS.gov/Payments](go to IRS.gov/Payments for)[ for](go to IRS.gov/Payments for) information on how to make a payment. Also, Line 14—Tax Due under Part 2, later, for more information.  \n• New guidance regarding the section 2801 tax. Section 2801 imposes a tax on U.S. citizens and residents who receive certain gifts or bequests from covered expatriates. For more information, see  What’s new—Estate and gift tax (Final regulations under Section 2801, Regarding the Imposition of Tax on Certain Gif","cbCaivx2UbXjwBFH","https://ap.wps.com/l/cbCaivx2UbXjwBFH","pdf",295856,19,"English","# General Instructions\n## Purpose of Form\n## Who Must File\n## When To File\n## Where To File\n## Amending Form 709-NA To Provide Supplemental Information\n## Adequate Disclosure\n## Penalties\n## Joint Tenancy\n## Transfer of Certain Life Estates Received From Spouse\n## Specific Instructions\n# Specific Instructions\n## Part 1—General Information\n## Schedule A. Computation of Taxable Gifts\n## Schedule B. Gifts From Prior Periods\n## Schedule D. Computation of GST Tax\n## Part 2—Tax Computation (Page 1 of Form 709-NA)\n## Signature","[{\"question\":\"Who must file Form 709-NA for calendar year 2025?\",\"answer\":\"Form 709-NA is used by nonresident individuals who are not U.S. citizens to report certain transfers subject to federal gift and certain generation-skipping transfer (GST) taxes and to figure the tax due, if any, on those transfers.\"},{\"question\":\"What must be addressed regarding the timing of gift and GST tax calculations?\",\"answer\":\"The instructions state that all gift and GST taxes must be figured and filed on a calendar-year basis.\"},{\"question\":\"What electronic options are highlighted in the 2025 updates?\",\"answer\":\"The instructions highlight electronic filing through Modernized e-File (MeF) for gift taxes, electronic payments when possible, and direct deposit fields added to Part 2, including how to enter direct deposit information for overpayments.\"}]","Instructions for Form 709-NA - United States Gift (and Generation-Skipping Transfer) Tax Return | PDF",1789787742,7]