Fill out Form 709 (United States Gift and Generation-Skipping Transfer Tax Return) online
Form 709 is used to report taxable gifts made during the calendar year and to compute the gift tax and generation-skipping transfer (GST) tax. It tracks the use of your lifetime gift and estate tax unified credit.
How to fill out Form 709 (United States Gift and Generation-Skipping Transfer Tax Return)
Enter donor information
Provide the donor's full legal name, Social Security number, address, citizenship, and marital status. Indicate whether you and your spouse elect to split gifts for the calendar year.
List all taxable gifts
On Schedule A, describe each gift, the donee, the date of the gift, and the fair market value. Apply the annual exclusion amount per donee. Separate gifts into present interest and future interest categories.
Compute the gift tax
On Schedule B, list prior-year taxable gifts to calculate the cumulative total. Apply the unified gift and estate tax rate schedule to the cumulative gifts and subtract the unified credit to determine any tax owed.
Report generation-skipping transfers
Complete Schedule C if any gifts are direct skips to persons two or more generations below the donor, such as grandchildren. Allocate GST exemption to the transfers and compute any GST tax due.
About Form 709 (United States Gift and Generation-Skipping Transfer Tax Return)
Who needs this form
U.S. citizens and residents who made gifts exceeding the annual exclusion amount per recipient during the year, or who made gifts to a non-citizen spouse exceeding the special annual exclusion. It is also required for gifts of future interests regardless of amount and for generation-skipping transfers.
Where to submit
File with the IRS at the address listed in the form instructions. Form 709 is due by April 15 of the year following the calendar year in which the gifts were made, with extensions available if you also extend your individual income tax return.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Not filing when gifts exceed the annual exclusion, even though no tax is owed due to the lifetime unified credit
- Failing to split gifts with a spouse when both spouses consent to gift-splitting on the return
- Incorrectly valuing gifts of property by not obtaining a qualified appraisal
- Forgetting to report gifts made to trusts, which may be considered future-interest gifts not eligible for the annual exclusion
Frequently asked questions
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Do I owe gift tax if I file Form 709?
Not necessarily. Most filers do not owe gift tax because the lifetime unified credit shelters a substantial amount of cumulative taxable gifts from tax. Filing Form 709 is required to report gifts exceeding the annual exclusion, but the tax is only due once the lifetime credit is exhausted. The return keeps a running record of your lifetime credit usage.
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