Use Form 709 to report: Transfers subject to the federal gift and certain generation-skipping transfer (GST) taxes. Allocation of the lifetime GST exemption to property transferred during the transferor's lifetime. Current revision Form 709 PDF Instructions for Form 709 (Print Version PDF) Recent developments None at this time. Other items you may find useful All Form 709 revisions About Publication 551, Basis of Assets About Publication 947, Practice Before the IRS and Power of Attorney Other current products Related About Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return About Form 712, Life Insurance Statement About Form 2350, Application for Extension of Time to File U.S. Income Tax Return About Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return About Form 8892, Application for Automatic Extension of Time To File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax