Modernized e-File (MeF) for gift taxes

 

Modernized e-File (MeF) for gift taxes now offers a secure and accurate way to file the Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return and Form 709-NA, United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States

MeF for gift and generation-skipping transfer taxes is now part of IRS e-file. It is an electronic filing process that allows the Form 709 family of returns be received through the MeF system. Some benefits of filing through MeF are:

  • It’s convenient
  • It’s paperless
  • Fast: Information is quickly available to IRS Customer Service sites and processing time is reduced.
  • Safe: Tax information is secure and only authorized users have access to the system.
  • Provides electronic acknowledgement in near real time
  • Provides automated tax preparation work: Use preparation software that performs calculations, and highlights needed forms and schedules
  • Binary attachments – the MeF program allows forms not already developed in XML to be attached to the electronic submission to accommodate late legislative and other unscheduled form changes.
  • Integrated payment option – owe taxes? – You can e-file a return showing a balance due and, at the same time, authorize an electronic funds withdrawal from your bank account. Payments are subject to limitations of the Federal Tax Deposit rules.
  • More explicit error conditions – Error explanations (business rules) pinpoint the location of the error in the return and provide complete information in the acknowledgment file that is passed back to the transmitter. MeF error codes use simple wording to clarify each error that triggers a rejection.

MeF for gift taxes accepts the following gift tax returns for paperless electronic filing:

There are two options for getting started with e-filing:

  • Option 1 – Authorize a reporting agent to prepare, sign and e-file the Form 709 return for you.
  • Option 2 – Become an authorized e-file provider by completing the IRS e-file application and choosing the provider role(s) that meet your needs.

The general requirements to participate in the gift tax e-file program can be found in:

To become an authorized IRS e-file provider, you must first complete an IRS e-file application. You will need to select the provider role(s) that best meets the needs of your company. Review Publication 3112 PDF and Revenue Procedure 2007-40 for the governing rules and regulations regarding the roles and responsibilities of an authorized IRS e-file provider.

Additional information is available on the Modernized e-File information page. If help is needed with your e-file tax needs, you may contact the e-help Desk at 866-255-0654 (toll-free).

Page Last Reviewed or Updated: 14-Jul-2025