About Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return | Internal Revenue Service

About Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return

 

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

Recent developments

Other items you may find useful

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
Page Last Reviewed or Updated: 30-Jan-2025