Form 704 2025

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About Form 8971, Information Regarding Beneficiaries Acquiring Property from a Decedent | Internal Revenue Service.
Use Form 7004 to request an automatic 6-month extension of time to file certain business income tax, information, and other returns.
Form 8979 is used to revoke a partnership representative or designated individual, resign as a partnership representative or designated individual, or designate a partnership representative where no partnership representative is in effect.
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.
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.
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Form 704 is a Gift and Generation-Skipping Transfer Tax Return, which is required to be filed by individuals who make certain gifts or transfers of property during their lifetime, or who have a certain amount of assets subject to the generation-skipping transfer tax.

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