Form 709 Gift Tax Return (2025): Edit Online Free & Download PDF
Gift Tax Return: United States Gift (and Generation-Skipping Transfer) Tax Return
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Form 709 in short
Form 709 reports gifts that are subject to federal gift tax and certain generation-skipping transfer (GST) tax, and the use of the lifetime GST exemption. Many people who file it owe no tax because gifts are counted against a lifetime exclusion amount. The current form is for gifts made in calendar year 2025.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | 2025 (checked 2026-10-25) |
| Who fills it in | U.S. citizens and residents who, in 2025, gave any one person (other than a spouse) more than $19,000, gave a gift of a future interest of any amount, or want to split gifts with a spouse. Each spouse files their own return; there is no joint gift tax return. Only individuals file. If the donor dies before filing, the executor files. |
| Who receives it | The IRS. |
| Where to send it | Form 709 can be e-filed through the IRS Modernized e-File system. Paper returns go to Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999. With a private delivery service, use Internal Revenue Service, 333 W. Pershing Road, Kansas City, MO 64108. Amended or supplemental returns go to Internal Revenue Service Center, Attn: E&G, Stop 824G, 7940 Kentucky Drive, Florence, KY 41042-2915. |
| Deadline | Between January 1 and April 15 of the year after the gift. For 2025 gifts that is April 15, 2026. An extension of time to file your income tax return also extends Form 709. Otherwise Form 8892 gives an automatic 6 month extension. Neither extends the time to pay. |
| Official links | Official page · Official PDF · Official instructions |
What changed
For 2025 the annual exclusion is $19,000 per donee, and $190,000 for gifts to a spouse who is not a U.S. citizen. The basic exclusion amount is $13,990,000 and the basic credit amount is $5,541,800. Form 709 can now be e-filed. Direct deposit fields were added on Part II, lines 20b to 20d. Part I was reorganized, spouse consent questions moved to a new Part III, and a consenting spouse now signs a Notice of Consent attached to the return instead of signing the return. In February 2026 the IRS changed the page 1 signature line to Signature of donor and Date.
How to fill out Form 709, line by line
| Part I, lines 1 to 13 | Donor information Name, SSN, address (with foreign address spaces), legal residence and citizenship. |
| Part I, lines 14 to 16 | Death, amended return, extension Check if the donor died during the year, if this is an amended return, or if you extended the time to file. |
| Part I, lines 17 to 21 | Donees and history Number of donees on Schedule A, prior Form 709 filings, gifts by spouses to third parties, any DSUE amount used, and whether any gift includes a digital asset. |
| Part II | Tax computation Adds this year's taxable gifts to prior ones, figures the tax from the table in the instructions, and subtracts the applicable credit. Lines 19 and 20 show tax due or an overpayment. |
| Signature | Signature of donor Signed and dated by the donor. A paid preparer completes the preparer section. |
| Part III | Spouse's consent on gifts to third parties Used to elect gift splitting, so gifts are treated as made half by each spouse. A Notice of Consent must be attached. |
| Schedule A | Computation of taxable gifts Lists each gift with donee, description, basis, date and value. Part 1 is for gifts subject only to gift tax, Parts 2 and 3 for generation-skipping transfers, and Part 4 totals taxable gifts. |
| Schedule A, line B | 529 plan 5 year election Check to spread a contribution to a qualified tuition program evenly over 5 years. |
| Schedule B | Gifts from prior periods Taxable gifts reported in earlier years, used to figure the tax and credit already used. |
| Schedule C | DSUE and restored exclusion For a surviving spouse using a deceased spouse's unused exclusion amount. |
| Schedule D | Generation-skipping transfer tax Figures GST tax and allocates the GST exemption. |
Common mistakes to avoid
- Filing a joint Form 709 with a spouse. Each spouse files their own.
- Not filing for a future interest gift under $19,000. Future interests do not qualify for the annual exclusion.
- Splitting gifts without completing Part III and attaching the Notice of Consent.
- Filing more than one Form 709 for the same calendar year. All gifts for the year go on one return.
- Leaving fields blank. The instructions warn that returns filed without entries in each field will not be processed.
- Assuming an extension to file also extends the time to pay the gift tax.
- Using an older form year. Gifts made in 2025 go on the 2025 Form 709.
Questions about Form 709
Do I have to pay tax if I file Form 709?
Not necessarily. Filing is required in many cases even when no tax is due, because taxable gifts are first applied against the lifetime exclusion amount.
What is the annual gift exclusion for 2025?
$19,000 per donee. For gifts to a spouse who is not a U.S. citizen, the 2025 amount is $190,000.
When is Form 709 due?
By April 15 of the year after the gift. For 2025 gifts, April 15, 2026.
Can my spouse and I file one Form 709?
No. Spouses may not file a joint gift tax return. Each spouse who must file submits their own.
Do gifts to charity need Form 709?
Not if your only gifts were deductible gifts to charities and you transferred your entire interest. If you must file for other gifts, include all charity gifts too.
Can I e-file Form 709?
Yes. The 2025 instructions say Form 709 can be filed through the IRS Modernized e-File system.
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Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.