Forms and Instructions (PDF)709 United States Gift (and Generation-Skipping Transfer) Tax ReturnForm 709: United States Gift (and Generation-SkippingInstructions for Form 709 (2020)Internal Revenue Service-2025

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The document is the Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return for the year 2022. It is used by donors to report gifts made during the calendar year, including details about the donor, donees, and the computation of any applicable gift taxes. The form includes sections for general information, tax computation, and schedules for detailing taxable gifts and generation-skipping transfers.

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Begin with Part 1—General Information. Fill in the donor's first name, last name, and social security number. Ensure that the address is complete and accurate.
Continue to check if you have extended the time to file and indicate the total number of donees listed on Schedule A.
In Part 2—Tax Computation, enter amounts from Schedule A as instructed. Calculate total taxable gifts and applicable credits carefully.
Review all entries for accuracy. Once completed, you can print, download, or share the form directly from our platform.

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We have answers to the most popular questions from our customers. If you can't find an answer to your question, please contact us.

Which of the following gifts is not required to be reported on form 709?

Gifts to Spouse Typically, a Form 709 will not need to be filed to record gifts to a spouse. Gifts to a spouse are not subject to federal gift tax provided that the spouse is a U.S. citizen. Between U.S. citizen spouses, gifts of both present and future interests qualify for the unlimited marital deduction.

How much does it cost to prepare a form 709?

Average Price to File Taxes in 2025 Tax FormAverage Cost per FormAverage Hourly Fees Form 709 (Gift Tax) $421 $178.29 Form 1041 (Fiduciary) $576 $172.66 Form 1065 (Partnership) $733 $177.29 Form 990 (Exempt Organization) $735 $171.489 more rows

What is the primary purpose of IRS form 709?

Form 709 is used to report transfers subject to the Federal gift and certain generation-skipping transfer (GST) taxes, and to figure the tax, if any, due on those transfers.

Who is required to file IRS form 709?

Who Must File. In general. If you are a citizen or resident of the United States, you must file a gift tax return (whether or not any tax is ultimately due) in the following situations. If you gave gifts to someone in 2024 totaling more than $18,000 (other than to your spouse), you probably must file Form 709.

Who has to file reports when receiving a gift?

So, regarding cash gift taxes and gift reporting, gift tax is generally not an issue for most people who are the recipients of gifts, even large monetary ones. The person who makes the gift files the gift tax return, if necessary, and pays any tax.

2022 form 709

IRS Form 709 PDF Form 709 instructions IRS Form 709 filled out example Form 709 instructions 2024 Form 709-NA Form 706 Form 709 instructions 2023 2023 Form 709

Can I fill out form 709 online?

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.

What is the United States gift and generation-skipping transfer tax return?

The federal estate tax applies to the transfer of property at death. The gift tax applies to transfers made while a person is living. The generation-skipping transfer tax is an additional tax on a transfer of property that skips a generation.

Who needs to file 709?

Who Needs to File Form 709? You need to file Form 709 if, in any tax year, you: Gave gifts exceeding the annual exclusion amount ($19,000 in 2025). Gave property transferred to a person more than once in a year that cumulatively exceeded the exclusion.