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

Instructions for Form 709 (Print Version PDF)

Recent developments

Changes to line references in the 2024 Instructions for Form 709 -- 30-JAN-2025

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

Page Last Reviewed or Updated: 30-Jan-2025