Instructions for Form 709 - United States Gift (and Generation-Skipping Transfer) Tax Return

Sep 19, 2026

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Instructions for Form 709 guide filers on the United States Gift (and Generation-Skipping Transfer) Tax Return for gifts made during calendar year 2025. The document explains the form’s purpose, who must file, and key compliance timelines, including amendments for supplemental information. It covers required disclosures, penalties, and special treatment such as joint tenancy, spousal life estate transfers, and spouse consent for gifts to third parties. Schedules A through D detail taxable gift computation, prior-period gifts, DSUE amounts, and generation-skipping transfer tax calculation.

LanguageEnglish

CategoryForms

FormatPDF

Pages24

Reading Time8 min

AccessFree to download

General Instructions

Purpose of Form

Who Must File

When To File

Where To File

Amending Form 709 To Provide Supplemental Information

Adequate Disclosure

Penalties

Joint Tenancy

Transfer of Certain Life Estates Received From Spouse

Specific Instructions

Part I—General Information

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

Schedule A. Computation of Taxable Gifts

Schedule B. Gifts From Prior Periods

Schedule C. Deceased Spousal Unused Exclusion (DSUE) Amount and Restored Exclusion Amount

Schedule D. Computation of Generation-Skipping Transfer Tax

Part II—Tax Computation

Future Developments

Electronic Filing

Electronic payments and Making a payment

Direct deposit

2025 Instructions for Form 709 United States Gift (and Generation-Skipping Transfer) Tax Return For gifts made during calendar year 2025 Section references are to the Internal Revenue Code unless otherwise noted. Contents Page General Instructions ......................... 2 Purpose of Form ......................... 2 Who Must File .......................... 2 When To File ........................... 5 Where To File ........................... 6 Amending Form 709 To Provide Supplemental Information ................ 6 Adequate Disclosure ...................... 6 Penalties .............................. 6 Joint Tenancy ........................... 6 Transfer of Certain Life Estates Received From Spouse ......................... 7 Specific Instructions ......................... 7 Part I—General Information ................. 7 Part III—Spouse’s Consent on Gifts to Third Parties .............................. 7 Schedule A. Computation of Taxable Gifts ...... 8 Gifts Subject to Both Gift and GST Taxes ....... 9 Schedule B. Gifts From Prior Periods ......... 14 Schedule C. Deceased Spousal Unused Exclusion (DSUE) Amount and Restored Exclusion Amount ..................... 19 Schedule D. Computation of Generation-Skipping Transfer Tax ......... 20 Part II—Tax Computation (Page 1 of Form 709) .............................. 22 Signature ............................. 23 Future Developments For the latest information about developments related to Form 709 and its instructions, such as legislation enacted after they were published, [go to](go to IRS.gov/Form709)[ ](go to IRS.gov/Form709)[IRS.gov/Form709](go to IRS.gov/Form709) . | For Gifts Made | | Use Revision of
Form 709 Dated | | --- | --- | --- | | After | and Before | | | – – – – – | January 1, 1982 | November 1981 | | December 31, 1981 | January 1, 1987 | January 1987 | | December 31, 1986 | January 1, 1989 | December 1988 | | December 31, 1988 | January 1, 1990 | December 1989 | | December 31, 1989 | October 9, 1990 | October 1990 | | October 8, 1990 | January 1, 1992 | November 1991 | | December 31, 1992 | January 1, 1998 | December 1996 | | December 31, 1997 | – – – – – | * | | * Use the corresponding annual form. | | | What’s New • Electronic Filing. Modernized e-File (MeF) for gift taxes now offers a secure and accurate way to file the Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return. It is an electronic filing process that allows the Form 709 family of returns to 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 Modernized e-File information page. If help is needed with your e-file tax needs, you may contact thee-help Desk at 866-255-0654 (toll-free) . • 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. • Making a payment. If there is a balance due on Part II, line 19, [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. See the instructions for Part II, line 19 , later, for more details. • Direct deposit. Direct deposit fields have been added onto the form on Part II, lines 20b, 20c, and 20d. If there is an overpayment on Part II, line 20a, enter your direct deposit information on Part II, lines 20b, 20c, and 20d. See Part II, line 20 , later, for more information. • The annual gift exclusion for 2025 is $19,000 . See Annual Exclusion, later. • For gifts made to spouses who are not U.S. citizens, the annual exclusion has increased to $190,000 . See Nonresidents Not Cit

FAQs

What is Form 709 used for in 2025?

Form 709 is used to report the United States Gift (and Generation-Skipping Transfer) Tax Return for gifts made during calendar year 2025.

Who is required to file Form 709 and when is it due?

The instructions specify the purpose of the form, who must file, and the filing timing for returns for gifts made in calendar year 2025.

What special rules apply for spouse-related gifts and consent?

The instructions address spouse’s consent on gifts to third parties, including requirements for attaching a Notice of Consent and how certain spouse-related entries are handled across parts of the form.

Sep 19, 2026

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