United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States - For gifts made during calendar year 2025

Sep 19, 2026

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United States Gift (and Generation-Skipping Transfer) Tax Return (Form 709-NA) for nonresident individuals who are not citizens, for gifts made during calendar year 2025. The form collects donor identification, citizenship, residence, contact details, and tax return filing history, then computes taxable gifts and gift tax, including generation-skipping transfer taxes and credits. It includes payment information, signatures, and supporting schedule sections for the computation of taxable gifts.

LanguageEnglish

CategoryForms

FormatPDF

Pages8

Reading Time3 min

AccessFree to download

Part 1 - General Information

Part 2 - Tax Computation

Schedule A - Computation of Taxable Gifts

| United States Gift(and Generation-Skipping Transfer)Tax Return
of Nonresident Not a Citizen of the United States
Go to www.irs.gov/Form709NA for instructions and the latest information.
(For gifts made during calendar year 2025) | OMB No.1545-0020 | | --- | --- | | | | 709-NA Fom Department of the Treasury Internal Revenue Service | Part 1-General Information | | | | --- | --- | --- | | 1 Donor's first name(given)and middle initial | 2 Donor's last(family)name | 3 Donor's U.S.taxpayer identification number (if | | 4 Legal residence (domicile)(see instructions) | | | any) | 5 Citizenship(see instructions) | 6 Date of birth | 7 Place of birth | | | --- | --- | --- | --- | | | | | | 8a Address (number and street).If you have aP..box,see instructions. 8b Apt.no | 9 City,town,or post office.If you have a foreign address,also complete spaces below. | | | | 10 State | 11 ZIP code | | --- | --- | --- | --- | --- | --- | | | | | | | | | 12 Foreign country name | | 13 Foreign province/state/county | | | 14 Foreign postal code | | | | | | | | | 15 Telephone number | 16 Fax number | | 17 Email address | | | | 20 Enter the total number of donees listed on Schedule A.Count each person only once | Yes | No | | --- | --- | --- | | 21 Will you(the donor)file or have you filed Form 709 for the current year?(see instructions).. | | | | 22a Have you (the donor)previously filed a Form 709-NA(or 709 or 709-A)for any other year?If“Yes,”"complete
Schedule B.If "No,"skip line 22b.....
············.
b Has your address changed since you last filed Form 709-NA(or 709 or 709-A)?If"Yes,"attach a statement listing
address(es)......... | | | | | | | 23a If you are reporting items on this retum based on the provisions of agift tax treaty or protocol,check here □ and attach Form 8833.b If an amended return,check here.. # Part 2-Tax Computation | 1 Enter the amount from Schedule A,Part 4,line 11 ......
2 Enter the amount from Schedule B,line 3 .........
3 Total taxable gifts.Add lines 1 and 2..........
4 Tax computed on amount on line 3(see Table for Computing Gift Tax in instructions)
5 Tax computed on amount on line 2(see Table for Computing Gift Tax in instructions)
6 Balance.Subtract line 5 from line 4 ....... ....
7 Other credits (see instructions)..............
8 Credit for foreign gift taxes(see instructions)..........
9 Total credits.Add lines 7 and 8 .............
10 Balance.Subtract line 9 from line 6.Do not enter less than zero...
11 Generation-skipping transfer taxes (from Schedule D,Part 3,col.(g),total)
12 Total tax.Add lines 10 and 11..............
13 Gift and generation-skipping transfer taxes prepaid with extension of time to file...
14 Tax due.If the amount on line 12 is more than the amount on line 13,subtract line 13 from line 12.
For details on how to pay,go to www.irs.gov/Payments or see the instructions ........
15a Overpayment.If the amount on line 13 is more than the amount on line 12,subtract line 12 from line
13 and complete lines 15b,15c,and 15d ..
···· ···.
b Routing number
c Type:□ Checking □Savings
d Account number | | | | | | 1 | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | | | | | 2 | | | | | | | | | | 3 | | | | | | | | | | 4 | | | | | | | | | | 5 | | | | | | | | | | 6 | | | | | | | | | | 7 | | | | | | | | | | 8 | | | | | | | | | | 9 | | | | | | | | | | 10 | | | | | | | | | | 11 | | | | | | | | | | 12 | | | | | | | | | | 13 | | | | | | | | | | 14 | | | | | | | | | | 15a | | | | | | | | | | | | | | Sign
Here | Under penatties of perjury,I declare that I have examined this return,including any

FAQs

Who must file Form 709-NA?

Form 709-NA is for nonresident individuals who are not citizens of the United States and who made reportable gifts during the calendar year.

What information is requested in Part 1 - General Information?

Part 1 requests donor identification (name and U.S. taxpayer identification number if any), legal residence, citizenship details, birth information, address and foreign address details, and contact information, plus filing history for prior Form 709-NA.

How is the tax computed in Part 2?

Part 2 sums taxable gifts from Schedule A and other relevant amounts, computes tax using the provided tables (including tax on total taxable gifts and tax computed on an alternate base), calculates balances and credits, and adds generation-skipping transfer taxes from Schedule D.

Sep 19, 2026

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