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Information about Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, including recent updates, related forms, and instructions on how to file. Use Form 709 to report transfers subject to the federal gift and certain GST taxes.

Use Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, to report transfers subject to the federal gift and certain generation-skipping transfer (GST) taxes and to figure the tax due, if any, on those transfers, or allocation of the lifetime GST exemption to property transferred during the transferor's lifetime.

Use Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, to report transfers subject to the federal gift and certain generation-skipping transfer (GST) taxes and to figure the tax due, if any, on those transfers, or allocation of the lifetime GST exemption to property transferred during the transferor's lifetime.

On page 7, in the paragraph under “Line 21. Digital Assets”, the line reference has been updated to line 21. On page 14, in the first paragraph under “Schedule B. Gifts From Prior Periods”, in two places, we changed the line reference to “line 18a”.

Use Form 8453-EG, E-file Declaration for Forms 709 and 709-NA, to authenticate an electronic Form 709 or Form 709-NA, authorize the ERO, if any, to transmit via a third-party transmitter, authorize the intermediate service provider (ISP) to transmit via a third-party transmitter if you are filing online (not using an ERO), and provide the donor’s consent to authorize an electronic funds withdrawal for payment of federal taxes owed.

The purpose of the 709-NA is to report certain transfers by nonresidents not citizens of the United States that are subject to the federal gift and certain generation-skipping transfer (GST) taxes and to figure the tax due on those transfers.

Tax year 2024 Form 709 Modernized e-File (MeF) Assurance Testing System (ATS) information.

Instructions for Form 709-NA, United States Gift (and Generation-Skipping Transfer) Tax Return of nonresident not a citizen of the United States

Use Form 8892, Application for Automatic Extension of Time To File Form 709 or Form 709-NA and/or Payment of Gift/Generation-Skipping Transfer Tax, to request an automatic 6-month extension of time to file Form 709, when you are not applying for an extension of time to file your individual income tax return using Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, or make a payment of gift tax when you are applying for an extension of time to file Form 709 (including payment of any generation-skipping transfer (GST) tax from Form 709).

Use Form 8892, Application for Automatic Extension of Time To File Form 709 or Form 709-NA and/or Payment of Gift/Generation-Skipping Transfer Tax, to request an automatic 6-month extension of time to file Form 709, when you are not applying for an extension of time to file your individual income tax return using Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, or make a payment of gift tax when you are applying for an extension of time to file Form 709 (including payment of any generation-skipping transfer (GST) tax from Form 709).