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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.",{"@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-united-states-gift-and-generation-skipping-transfer-tax-return/301985/",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-united-states-gift-and-generation-skipping-transfer-tax-return/301985.png","ImageObject",442,249,{"name":88,"@type":89},"Elsa","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is Form 709 used for in 2025?","Question",{"text":108,"@type":109},"Form 709 is used to report the United States Gift (and Generation-Skipping Transfer) Tax Return for gifts made during calendar year 2025.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Who is required to file Form 709 and when is it due?",{"text":113,"@type":109},"The instructions specify the purpose of the form, who must file, and the filing timing for returns for gifts made in calendar year 2025.",{"name":115,"@type":106,"acceptedAnswer":116},"What special rules apply for spouse-related gifts and consent?",{"text":117,"@type":109},"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.","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},301985,1790044921,{"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":76,"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},137455077381,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","2025  \nInstructions for Form 709  \nUnited States Gift (and Generation-Skipping Transfer) Tax Return  \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 ........................... 5  \nWhere To File ........................... 6  \nAmending Form 709 To Provide Supplemental Information ................ 6  \nAdequate Disclosure ...................... 6  \nPenalties .............................. 6  \nJoint Tenancy ........................... 6  \nTransfer of Certain Life Estates Received From Spouse ......................... 7  \nSpecific Instructions ......................... 7  \nPart I—General Information ................. 7  \nPart III—Spouse’s Consent on Gifts to Third Parties .............................. 7  \nSchedule A. Computation of Taxable Gifts ...... 8  \nGifts Subject to Both Gift and GST Taxes ....... 9  \nSchedule B. Gifts From Prior Periods .........  14  \nSchedule C. Deceased Spousal Unused Exclusion (DSUE) Amount and Restored Exclusion Amount .....................  19  \nSchedule D. Computation of Generation-Skipping Transfer Tax ......... 20  \nPart II—Tax Computation (Page 1 of Form 709) ..............................  22  \nSignature ............................. 23  \nFuture Developments  \nFor 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) .  \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 | – – – – – | * |\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, 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) .  \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• 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.  \n• 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.  \n• The annual gift exclusion for 2025 is $19,000 . See Annual Exclusion, later.  \n• For gifts made to spouses who are not U.S. citizens, the annual exclusion has increased to $190,000 . See Nonresidents Not Cit","cbCaipdkSsygtAxC","https://ap.wps.com/l/cbCaipdkSsygtAxC","pdf",397481,24,"English","# General Instructions\n## Purpose of Form\n## Who Must File\n## When To File\n## Where To File\n## Amending Form 709 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## Part I—General Information\n## Part III—Spouse’s Consent on Gifts to Third Parties\n## Schedule A. Computation of Taxable Gifts\n## Schedule B. Gifts From Prior Periods\n## Schedule C. Deceased Spousal Unused Exclusion (DSUE) Amount and Restored Exclusion Amount\n## Schedule D. Computation of Generation-Skipping Transfer Tax\n## Part II—Tax Computation\n# Future Developments\n## Electronic Filing\n## Electronic payments and Making a payment\n## Direct deposit","[{\"question\":\"What is Form 709 used for in 2025?\",\"answer\":\"Form 709 is used to report the United States Gift (and Generation-Skipping Transfer) Tax Return for gifts made during calendar year 2025.\"},{\"question\":\"Who is required to file Form 709 and when is it due?\",\"answer\":\"The instructions specify the purpose of the form, who must file, and the filing timing for returns for gifts made in calendar year 2025.\"},{\"question\":\"What special rules apply for spouse-related gifts and consent?\",\"answer\":\"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.\"}]","Instructions for Form 709 - United States Gift (and Generation-Skipping Transfer) Tax Return | PDF",1789787727,8]