Instructions for Form 708

Instructions for Form 708

(December 2025)

United States Return of Tax for Gifts and Bequests Received From Covered

Expatriates

Section references are to the Internal Revenue Code unless

otherwise noted.

Future Developments

For the latest information about developments related to

Form 708 and its instructions, such as legislation enacted

after they were published, go to IRS.gov/Form708.

What’s New

New guidance under section 2801. Final regulations (TD

10027), effective January 14, 2025, provide guidance on the

application of the section 2801 tax, including on the method

for U.S. citizens and residents and certain trusts to report and

pay the section 2801 tax on their receipt, either directly or

indirectly, of certain gifts and bequests from covered

expatriates (covered gifts and covered bequests).

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General Instructions

Caution: The section 2801 tax is payable annually and must

be figured and filed on a calendar year basis. List all

reportable covered gifts and covered bequests you receive

from covered expatriates during a single calendar year on

one Form 708, including reportable distributions you receive

from foreign trusts. This means you must file a separate Form

708 for each calendar year in which you receive reportable

covered gifts or covered bequests, including reportable

distributions from a foreign trust. Do not file more than one

Form 708 for any one calendar year. The calendar year for

which the Form 708 is being filed, to be identified on the line

under the title of Form 708, is referred to in these instructions

as the “applicable calendar year.”

Purpose of Form

Individual U.S. citizens and residents (based on domicile). Use Form 708 to report covered gifts and covered

bequests received during the applicable calendar year for

which Form 708 is being filed and to figure the tax due, if any,

on those covered gifts and covered bequests. Covered gifts

and covered bequests are gifts and bequests received from a

covered expatriate and include distributions from certain

foreign trusts that received covered gifts or covered bequests

from a covered expatriate. See Covered gift, Covered

bequest, and Covered expatriate, later, for more details.

Jan 16, 2026

Domestic trusts. Use Form 708 to report covered gifts and

covered bequests received during the applicable calendar

year and to figure the tax due, if any, on those covered gifts

and covered bequests. If you were a foreign trust that

became a domestic trust during the applicable calendar year

(a migrated foreign trust, see Migrated foreign trust, later),

use Form 708 to report covered gifts and covered bequests,

received during the applicable calendar year and any

previous year, and to figure the tax due, if any, on the trust.

See instructions for Part IV, Section 3, later and Regulations

section 28.2801-4.

Foreign trusts. Use Form 708 to make an election to be

treated as a domestic trust for section 2801 purposes (an

electing foreign trust, see Electing foreign trust, later). If in the

applicable calendar year you are making an election to be

treated as an electing foreign trust, use Form 708 also to

report covered gifts and covered bequests, if any, received

during the applicable calendar year and any previous year,

and to figure the tax due, if any, on the trust. If you are an

electing foreign trust (having an election already in place to

be treated as a domestic trust for section 2801 purposes),

use Form 708 to report covered gifts and covered bequests

received during the applicable calendar year and to figure the

tax due, if any, on those covered gifts and covered bequests.

Who Must File

File Form 708 if any of the following apply (subject to the

exceptions noted below).

• You are an individual who is a U.S. citizen or resident of

the United States (see U.S. citizen or resident, later) and

receive during the applicable calendar year one or more

covered gifts or covered bequests. This includes

distributions from foreign trusts that are attributable to

covered gifts or covered bequests.

Note: For section 2801 tax purposes, the term “resident”

follows the gift and estate tax definition of the term, which

is based on domicile (unlike its definition for income tax

purposes). Therefore, a person may be a U.S. resident

for section 2801 tax purposes yet be considered a

nonresident for income tax purposes.

• During the applicable calendar year, you are a domestic

trust that receives one or more covered gifts or covered

bequests. This includes distributions from foreign trusts

that are attributable to covered gifts or covered bequests.

• During the applicable calendar year, you are a

non-electing foreign trust that becomes a domestic trust,

and you have, at any previous time or during the

applicable year, received one or more covered gifts or

covered bequests. This includes distributions from

foreign trusts that are attributable to covered gifts or

covered bequests. See Migrated foreign trust, later.

• You are a non-electing foreign trust (see Non-electing

foreign trust, later) and you are making an election to be

treated as a domestic trust for section 2801 tax

purposes.

Instructions for Form 708 (12-2025) Catalog Number 51678E

Department of the Treasury Internal Revenue Service www.irs.gov

• During the applicable calendar year, you are an electing

foreign trust that receives one or more covered gifts or

covered bequests. This includes distributions from

foreign trusts that are attributable to covered gifts or

covered bequests.

Note: If you are a U.S. person as defined for federal income

tax purposes, you may be required to report the receipt of a

gift or bequest from a foreign person, or a distribution from a

foreign trust, on Form 3520, Annual Return To Report

Transactions With Foreign Trusts and Receipt of Certain

Foreign Gifts. See sections 6039F, 6048(c), 7701(a)(30), and

Form 3520 and its instructions, for more information.

Exception to Filing Requirement

Receipts not exceeding the section 2801(c) amount. If

you are a U.S. citizen or resident of the United States, a

domestic trust, or an electing foreign trust, you do not need to

file Form 708 for the applicable calendar year if the total fair

market value of all covered gifts and covered bequests

received during the applicable calendar year is less than or

equal to the annual exclusion for gifts. See section 2801(c).

For calendar years 2025 and 2026, the amount is $19,000.

The $19,000 amount is subject to an annual inflation

adjustment for calendar years after 2026. The value of all

covered gifts and covered bequests includes the total amount

of distributions from foreign trusts that are attributable to

covered gifts or covered bequests. Note that this exception to

the filing requirement for the applicable calendar year does

not apply to you if either you are a trust becoming a migrated

foreign trust during the applicable calendar year or you are a

foreign trust making an election for the applicable calendar

year to be treated as a domestic trust for section 2801 tax

purposes.

When To File

Form 708 is an annual return, and you pay the section 2801

tax on an annual basis for any calendar year during which

you receive covered gifts or covered bequests totaling an

amount exceeding the section 2801(c) amount.

General rule. You must file Form 708 on or before the 15th

day of the eighteenth month following the close of the

calendar year in which you received the covered gift or

covered bequest. But see additional rules in When to file for

certain covered bequests, When to file for migrated foreign

trusts, and When to file for a foreign trust electing to be

treated as domestic trust in year during which no covered gift

or covered bequest is received, below.

Example. The Form 708 for the 2025 calendar year,

reporting the receipt of covered gifts and covered bequests

during 2025, is due on or before June 15, 2027.

When to file for certain covered bequests. Regardless of

the general rule, the due date of Form 708 reporting a

covered bequest with a date of receipt, other than the

covered expatriate’s date of death, is the later of:

• The 15th day of the 18th month following the close of the

calendar year in which the covered expatriate died, or

• The 15th day of the sixth month of the calendar year

following the close of the calendar year in which the

covered bequest was received.

For example, if the covered expatriate dies in 2025 and the

date of receipt of your bequest under the covered expatriate’s

will occurs in calendar year 2026, the Form 708 for the 2026

calendar year is due on or before June 15, 2027. If instead

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you received the covered bequest in calendar year 2027, the

Form 708 for the 2027 calendar year is due on or before June

15, 2028.

When to file for migrated foreign trust. The due date of

Form 708 for the calendar year in which a foreign trust

migrated into a domestic trust is fifteenth date of the sixth

month of the calendar year following the close of the calendar

year in which the foreign trust becomes a domestic trust.

For example, if during calendar year 2025, a foreign trust

becomes a domestic trust, the Form 708 for the 2025

calendar year is due on or before June 15, 2026.

When to file for a foreign trust electing to be treated as

domestic trust in year during which no covered gift or

covered bequest is received. A foreign trust electing to be

treated as a domestic trust for a calendar year in which the

foreign trust did not receive any covered gifts or covered

bequests must file Form 708 on or before the fifteenth day of

the sixth month of the calendar year following the close of the

first calendar year for which the election is being made.

Note: A foreign trust electing to be treated as a domestic

trust for a calendar year in which the foreign trust receives

one or more covered gifts or covered bequests follows the

general rule and must file Form 708 on or before the fifteenth

day of the eighteenth month of the calendar year following

the close of the first calendar year for which the election is

being made.

For example, if a foreign trust receives no covered gifts or

covered bequests during calendar year 2025 and elects to be

treated as a domestic trust as of January 1, 2025, the Form

708 for the 2025 calendar year is due on or before June 15,

2026. If the foreign trust received one or more covered gifts

or covered bequests in calendar year 2025 and is electing to

be treated as a domestic trust as of January 1, 2025, the

Form 708 for the 2025 calendar year is due on or before June

15, 2027.

Due date falls on Saturday, Sunday, or legal holiday. If

the due date falls on a Saturday, Sunday, or legal holiday,

Form 708 will be due on the next business day. See section

7503.

Extension of Time To File

In general. You may request an extension of time to file

Form 708 by filing Form 7004, Application for Automatic

Extension of Time to file Certain Business Income Tax,

Information, and Other Returns. You must include on Form

7004 an estimate of the amount of section 2801 tax liability.

File Form 7004 at the address provided in the Instructions for

Form 7004.

Automatic extension. You will be granted an automatic

6-month extension of time to file Form 708 if Form 7004 is

filed on or before the due date for filing Form 708.

The automatic extension of time for filing a return will not

extend the time for payment of any section 2801 tax due with

the return.

Private Delivery Services (PDSs)

Filers can use certain PDSs designated by the IRS to meet

the “timely mailing as timely filing” rule for tax returns. Go to

IRS.gov/PDS for the current list of designated services.

The PDS can tell you how to get written proof of the

mailing date.

Instructions for Form 708 (12-2025)

For the IRS mailing address to use if you’re using a PDS,

go to IRS.gov/PDSStreetAddresses.

Caution: PDSs can’t deliver items to P.O. boxes. You must

use the U.S. Postal Service to mail any item to an IRS P.O.

box address.

Where To File

File Form 708 at the following address.

Department of the Treasury

Internal Revenue Service

Kansas City, MO 64999

If using a PDS, file at the following address.

Internal Revenue Service

333 W. Pershing Road

Kansas City, MO 64108

Supplementing Form 708

If you find that you must change something on a return that

has already been filed, you should:

• File another Form 708;

• Enter “Supplemental Information” across the top of

page 1 of the form;

• Include a statement of what has changed, along with the

supporting information; and

• Attach a copy of the original Form 708 that has already

been filed.

File the supplemental Form 708 at the following address.

Internal Revenue Service Center

Attn: E&G, Stop 824G

7940 Kentucky Drive

Florence, KY 41042-2915

If using a PDS, file at the following address.

Internal Revenue Service Center

Attn: E&G, Stop 824G

7940 Kentucky Drive

Florence, KY 41042-2915

If you have already been notified that the return has been

selected for examination, you should provide the additional

information directly to the office conducting the examination.

Penalties

Late filing and late payment. Section 6651 imposes

penalties for both late filing and late payment, unless there is

reasonable cause for delay.

Reasonable-cause determination. If you receive a notice

about penalties after you file Form 708, send an explanation

and we will determine if you meet reasonable-cause criteria.

Do not attach an explanation when you file Form 708.

If you received a distribution from an electing foreign trust

on or after January 1 of the year for which the trust’s domestic

trust election is terminated and the election becomes an

imperfect election (see Terminating the election in the event

of an imperfect election, later), your failure to timely file and

pay are due to reasonable cause and not willful neglect for

purposes of section 6651 provided that you file Form 708 and

pay the section 2801 tax within a reasonable period of time

after being notified by the trustee of the foreign trust or

Instructions for Form 708 (12-2025)

otherwise becoming aware that a valid election was not in

effect when the distribution was made. For this purpose, a

reasonable period of time is not more than six months after

you are notified by the trustee or six months after you

otherwise become aware that a valid election is not in effect.

Return preparer. Penalties may also be applied to Form

708 preparers. See section 6694, the related regulations, and

Ann. 2009-15, 2009-11 I.R.B. 687, available at IRS.gov/pub/

irs-irbs/irb09-11.pdf, for more information.

Attachments and Supplemental

Documents

If you received a distribution from a non-electing foreign trust,

if you are an electing foreign trust, or if you became a

migrated foreign trust that became a domestic trust during

the year, attach a copy of your foreign trust governing

instrument.

Definitions

U.S. citizen or resident. A U.S. citizen or resident is an

individual who is a citizen or resident of the United States. For

section 2801 purposes, the term “resident” follows the gift

and estate tax definition of the term, which is based on

domicile. A person acquires a domicile in a place by living

there, even for a brief period of time, with no definite present

intention of moving from there. See Regulations sections

20.0-1(b)(1), 25.2501-1(b), and 28.2801-2(b). References to

a U.S. citizen also include a domestic trust or an electing

foreign trust, but only for section 2801 purposes and not for

purposes of determining an individual’s status as an

expatriate or covered expatriate.

Note: A person may be a U.S. resident for gift, estate, and

section 2801 tax purposes, yet be considered a nonresident

for income tax purposes.

Domestic trust. A domestic trust is any trust if:

1. A court within the U.S. is able to exercise primary

supervision over the administration of the trust; and

2. One or more U.S. persons have the authority to control

all substantial decisions of the trust.

See Regulations section 301.7701-7 for more information.

Foreign trust. A trust that isn’t a domestic trust is a foreign

trust.

Electing foreign trust. For section 2801 purposes, an

electing foreign trust is a foreign trust that has in place a valid

election to be treated as a domestic trust solely for purposes

of section 2801. See section 2801(e)(4)(B)(iii) and

Regulations section 28.2801-5(d) for more information.

Non-electing foreign trust. For section 2801 purposes, a

non-electing foreign trust is any foreign trust that isn’t an

electing foreign trust.

Migrated foreign trust. For section 2801 purposes, the

term “migrated foreign trust” refers to a non-electing foreign

trust that receives a covered gift or covered bequest (in the

applicable calendar year or any prior year) and subsequently

becomes a domestic trust. For information on the special

rules that apply for the year in which the trust becomes a

domestic trust, see discussion of migrated foreign trusts in

Liability for and Payment of Section 2801 Tax, later, and

Regulations section 28.2801-4(a)(2)(iv).

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U.S. recipient. For section 2801 purposes, a U.S. recipient

is a U.S. citizen or resident (which includes a domestic trust

and an electing foreign trust) that receives a covered gift or

covered bequest, whether directly or indirectly, during the

applicable calendar year. For example, a U.S. citizen or

resident receiving a distribution from a non-electing foreign

trust that is attributable (in whole or in part) to one or more

covered gifts or covered bequests received by such trust is a

U.S. recipient. A U.S. recipient also includes a U.S. citizen or

resident who is a shareholder, partner, or other

interest-holder, as the case may be (if any), of a domestic

business entity that receives a covered gift or covered

bequest.

Covered bequest. For section 2801 purposes, with certain

exceptions, a covered bequest is any property acquired by a

recipient on or after June 17, 2008, directly or indirectly by

reason of the death of a covered expatriate, regardless of the

property’s location and whether such property was acquired

by the covered expatriate before or after expatriation from the

United States, but only to the extent the property would have

been included in the covered expatriate’s gross estate for

Federal estate tax purposes if the covered expatriate had

been a U.S. citizen immediately before death. A covered

bequest also includes any other property not acquired by

reason of the death of a covered expatriate that would have

been included in the covered expatriate’s gross estate for

Federal estate tax purposes if the covered expatriate had

been a U.S. citizen immediately before death. Finally, a

covered bequest includes distributions made by reason of

the death of a covered expatriate from a non-electing foreign

trust to the extent the distributions are attributable to covered

gifts and covered bequests made to the non-electing foreign

trust on or after June 17, 2008.

Note: The term (covered bequest) does not include certain

property that was timely reported as subject to estate tax,

certain property that previously was subject to section 2801

tax as a covered gift, certain transfers to charity and to the

covered expatriate’s spouse, and certain property transferred

pursuant to a covered expatriate’s qualified disclaimer. See

Regulations section 28.2801-3 for additional information on

the rules and exceptions applicable to the term covered

bequest.

Covered gift. For section 2801 purposes, with certain

exceptions, a covered gift is any property acquired on or after

June 17, 2008, by gift directly or indirectly from an individual

who is a covered expatriate at the time the property is

received by the recipient, regardless of the property’s location

and whether such property was acquired by the covered

expatriate before or after expatriation from the United States.

A covered gift also includes distributions made, other than by

reason of the death of a covered expatriate, from a

non-electing foreign trust to the extent that the distributions

are attributable to covered gifts and covered bequests made

to the non-electing foreign trust on or after June 17, 2008.

See Regulations section 28.2801-3 for additional rules and

exceptions applicable to the term covered gift.

Note: The term (covered gift) does not include certain

property that was timely reported as subject to gift tax,

certain transfers to charity and to the covered expatriate’s

spouse, and certain property transferred pursuant to a

covered expatriate’s qualified disclaimer. See Regulations

section 28.2801-3 for additional information on the rules and

exceptions applicable to the term covered bequest.

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Expatriate. An expatriate is any U.S. citizen who has

relinquished their citizenship and any long-term resident who

has ended their residency in the United States (expatriated)

on or after June 17, 2008.

Long-term resident (LTR) defined. A U.S. resident

individual is an LTR if the individual was a lawful permanent

resident of the United States in at least 8 of the last 15 tax

years ending with the year the individual is no longer treated

as a lawful permanent resident. In determining if an individual

meets the 8-year requirement, don’t count any year if in that

year the individual was treated as a resident of a foreign

country under a tax treaty and did not waive treaty benefits

applicable to residents of that country.

Lawful permanent resident. An individual is a lawful

permanent resident of the United States if the individual has

been given the privilege, according to U.S. immigration laws,

of residing permanently in the United States as an immigrant.

An individual generally has this status if the individual has

been issued an alien registration card, also known as a green

card, and the green card hasn’t been revoked, or judicially or

administratively determined to have been abandoned.

However, an individual is also no longer treated as a lawful

permanent resident if the individual commenced to be treated

as a resident of a foreign country under the provisions of a

tax treaty, did not waive the benefits of such treaty, and

notified the IRS of the commencement of such treatment.

Expatriation and expatriation date. Expatriation includes

the acts of relinquishing U.S. citizenship and terminating

long-term residency. The expatriation date is the date that a

U.S. citizen relinquishes their citizenship, or the date any

long-term resident ends their residency in the United States.

Date of relinquishment of U.S. citizenship. An

individual is considered to have relinquished their U.S.

citizenship (and consequently, have an expatriation date) on

the earliest of the following dates.

• The date the individual renounced U.S. citizenship before

a diplomatic or consular officer of the United States

(provided that the individual’s voluntary renouncement

was later confirmed by the issuance of a certificate of

loss of nationality).

• The date the individual furnished to the State Department

a signed statement of the individual’s voluntary

relinquishment of a U.S. nationality confirming the

performance of an expatriating act (provided that the

individual’s voluntary relinquishment was later confirmed

by the issuance of a certificate of loss of nationality).

• The date the State Department issued a certificate of

loss of nationality.

• The date a U.S. court canceled the individual’s certificate

of naturalization.

Date of termination of long-term residency. An

individual LTR is considered to have terminated lawful

permanent residency (and consequently, have an

expatriation date) on the earliest of the following dates.

• The date the individual voluntarily abandoned lawful

permanent resident status by filing Department of

Homeland Security Form I-407 with a U.S. consular or

immigration officer.

• The date the individual became subject to a final

administrative order that the individual abandoned lawful

permanent resident status (or, if such order has been

appealed, the date of a final judicial order issued in

connection with such administrative order).

Instructions for Form 708 (12-2025)

• The date the individual became subject to a final

administrative or judicial order for the individual’s removal

from the United States under the Immigration and

Nationality Act.

• If the individual was a dual resident of the United States

and a country with which the United States has an

income tax treaty, the date on which the individual

commenced to be treated as a resident of that country

under the treaty, did not waive the benefits of the treaty,

and gave notice to the IRS of the commencement of such

treatment.

Covered expatriate. A covered expatriate is an expatriate

whose expatriation date occurs after June 16, 2008, and to

whom any of the following statements apply.

1. The expatriate’s average annual net income tax liability

for the 5 tax years ending before the date of expatriation

is more than a certain amount that is adjusted for

inflation. For 2025, this amount is $206,000. For 2026,

this amount is $211,000.

2. The expatriate’s net worth was $2 million or more on the

expatriation date.

3. The expatriate fails to certify on Form 8854, Initial and

Annual Expatriation Statement, that the expatriate has

complied with all federal tax obligations for the 5 tax

years preceding the expatriation date.

The determination of whether an expatriate is a covered

expatriate is made as of the individual’s expatriation date,

and if an expatriate meets the definition of a covered

expatriate, the expatriate is a covered expatriate at all times

after the expatriation date. However, an expatriate is not

treated as a covered expatriate during any period beginning

after the expatriation date during which such individual is

subject to U.S. estate or gift tax as a U.S. citizen or resident.

An individual’s status as a covered expatriate will be

determined as of the date of the most recent expatriation, if

there has been more than one.

Exception for dual-citizens and certain minors.

Certain dual-citizens and certain minors (defined next) won’t

be treated as covered expatriates for purposes of section

2801 solely because one or both statements in paragraph (1)

or (2) under Covered expatriate, above, apply. However,

these individuals will still be treated as covered expatriates

unless they file Form 8854 and certify that they have

complied with all federal tax obligations for the 5 tax years

preceding the date of expatriation as required in paragraph

(3) (under Covered expatriate, earlier).

Certain dual-citizens. An individual can qualify for the

exception for dual-citizens described above if the individual

meets both of the following requirements.

1. The individual became at birth a U.S. citizen and a

citizen of another country and, as of the individual’s

expatriation date, continues to be a citizen of, and is

taxed as a resident of, that other country.

2. The individual was a resident of the United States for not

more than 10 years during the 15 tax-year period ending

with the tax year during which the individual expatriated.

For the purpose of determining U.S. residency, use the

substantial presence test described in chapter 1 of Pub.

519, U.S. Tax Guide for Aliens.

Certain minors. An individual can qualify for the

exception for certain minors described above if the individual

meets both of the following requirements.

Instructions for Form 708 (12-2025)

1. The individual expatriated before attaining 18 1/2 years

of age.

2. The individual was a resident of the United States for not

more than 10 tax years before the individual expatriated.

For the purpose of determining U.S. residency, use the

substantial presence test described in chapter 1 of Pub.

519.

Power of appointment. For section 2801 purposes, the

term “power of appointment” refers to both a general and

non-general power of appointment, except as expressly

limited to one or the other. A general power of appointment is

as defined in sections 2041(b)(1) and 2514(c), without regard

to the exception in section 2041(b)(2) or 2514(e). A

non-general power of appointment is any power of

appointment that is not a general power of appointment. The

exercise or release of a general power of appointment held

by a covered expatriate over property for the benefit of a U.S.

recipient is a covered gift or covered bequest. The grant by a

covered expatriate to an individual who is a U.S. citizen or

resident of a general power of appointment over property not

held in trust is a covered gift or covered bequest to the

powerholder.

Section 2801(c) amount. The section 2801(c) amount is

the dollar amount of the gift tax exclusion in effect under

section 2503(b) for the applicable calendar year. For 2025

and 2026, the section 2801(c) amount is $19,000. In

calculating the section 2801 tax, the section 2801(c) amount

reduces or eliminates the aggregate value of covered gifts

and covered bequests received by a U.S. citizen or resident

during a calendar year. See Net covered gifts and covered

bequests, later, for more details.

Section 2801 ratio. The section 2801 ratio reflects the

portion of a non-electing foreign trust that is attributable to

covered gifts and covered bequests that the trust has

received as of a certain date, including the ratable portion of

appreciation and income that has accrued on that portion of

the trust’s assets from the date of contribution, as compared

to the total fair market value of the trust. The section 2801

ratio can range from 0 to 1. It is computed by adding the

pre-contribution value of the trust attributable to covered gifts

and covered bequests with the portion, if any, of the fair

market value of the current contribution that constitutes a

covered gift or covered bequest. The sum is divided by the

fair market value of the trust immediately after the current

contribution. This ratio is determined in Part VI, Section 2 to

calculate the section 2801 tax on distributions received from

a foreign trust and in Part IV, Section 3 to calculate the

section 2801 tax when a foreign trust elects to be treated as a

domestic trust or when a foreign trust becomes a migrated

foreign trust.

Determining Responsibility Under

Section 2801

It is your responsibility to determine your obligations to report

and pay tax, if any, under section 2801. This includes (among

other things) determining:

• Your citizenship or resident status, if applicable. See U.S.

citizen or resident, earlier, for more details.

• Your status as a domestic or foreign trust, if applicable.

See Domestic trust and Foreign trust, earlier, for more

details.

• The covered expatriate status of an individual from whom

you receive, directly or indirectly, any gifts or bequests

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during the applicable calendar year, including any

distributions from foreign trusts. An individual is a

covered expatriate only if they relinquished U.S.

citizenship or ended their long-term residency after June

16, 2008. See Covered expatriate, earlier, for more

details. See also section 2801(f).

• The value of covered gifts or covered bequests, including

the amount of distributions from non-electing foreign

trusts that are attributable to covered gifts or covered

bequests, on the date of receipt. See Value of covered

gift or covered bequest, Covered gift or covered bequest

received from non-electing foreign trust, and Date of

receipt, later, for more details.

The section 2801 tax on the value of covered gifts and

covered bequests is to be paid by you as the recipient of the

covered gift or covered bequest. See Liability for and

Payment of Section 2801 Tax and Computing Section 2801

Tax, later, for more details.

In certain situations, you may request the return or return

information of the individual or individual’s estate from whom

you have received a gift or bequest to assist you in

determining whether the individual was a covered expatriate

and whether the transfer was a covered gift or covered

bequest. The IRS may be permitted, upon receipt of the

request, to disclose to you the return or return information of

the individual or individual’s estate. See section 6103. You

may not rely upon this information, however, if you know, or

have reason to know, that the information received from the

IRS is incorrect or incomplete. See Regulations section

28.2801-7(b)(1).

Special rule when living individual making a gift does

not authorize disclosure of return information under

section 6103. If you receive a gift during the applicable

calendar year from an individual who has or may have

relinquished U.S. citizenship or terminated U.S. residency,

and the individual who is still living does not authorize the IRS

to disclose relevant return or return information to you, the

individual is treated as a covered expatriate for section 2801

purposes unless you are able to provide other documentation

to support the individual’s status as other than a covered

expatriate. For more on this rebuttable presumption, see

Regulations section 28.2801-7(b)(2). For information

regarding tax information authorizations, see Form 8821, Tax

Information Authorization, and its instructions.

Protective Form 708. If you receive a gift or bequest from

an expatriate and reasonably conclude that the gift or

bequest is not a covered gift or a covered bequest from a

covered expatriate, you may file a protective Form 708 to

start the running of the period of limitations for assessment of

tax. See Regulations section 28.2801-7(c). A protective Form

708 will start the running of the period of limitations for

assessment of tax if you include all of the information

otherwise required on Form 708, along with an affidavit,

signed under penalties of perjury, setting forth the information

on which you are relying in concluding that the individual or

individuals from whom you received, directly or indirectly, any

gifts or bequests during the applicable calendar year was not

a covered expatriate, and that the gift or bequest was not a

covered gift or a covered bequest, as well as your efforts to

obtain other information that might be relevant to these

determinations. In addition, if you have information from the

IRS, you must attach a copy of such information to the

protective Form 708. See Regulations section 28.2801-7(b)

(1). You also must attach a copy of a completed Part III of

Form 3520, for all trust distributions, or Part IV of Form 3520

6

for all gifts and bequests, if applicable, to the protective Form

708. See Regulations section 28.6011-1(b).

Liability for and Payment of Section

2801 Tax

A U.S. citizen or resident who receives a covered gift or

covered bequest is liable for payment of the section 2801 tax.

A domestic trust or an electing foreign trust that receives a

covered gift or covered bequest is treated as a U.S. citizen

and is liable for payment of the section 2801 tax.

A trust’s payment of the tax does not result in a taxable

distribution under section 2621 to any trust beneficiary for

purposes of the generation-skipping transfer tax to the extent

that the trust, rather than the beneficiary, is liable for the tax.

A migrated foreign trust is liable for payment of the section

2801 tax, if any, on all covered gifts and covered bequests

received by the trust during the year in which the trust

becomes a domestic trust, as well as on the portion of the

trust’s value at the end of the year immediately preceding the

year in which the trust becomes a domestic trust that is

attributable to all prior covered gifts and covered bequests.

Because the migrated foreign trust will be treated for

purposes of section 2801 as a domestic trust for the entire

calendar year during which it became a domestic trust,

distributions made to U.S. citizens or residents during that

year but before the date on which the trust became a

domestic trust will not be subject to section 2801 tax. For

calendar years after the year in which the trust became a

domestic trust, the migrated foreign trust is liable for payment

of the section 2801 tax as a domestic trust.

A non-electing foreign trust that receives a covered gift or

covered bequest is not liable for payment of the section 2801

tax unless the trust makes an election to be treated as a

domestic trust solely for purposes of section 2801 as

provided in section 2801(e)(4)(B)(iii) and Regulations section

28.2801-5(d). Absent such an election, or to the extent such

an election is terminated, invalid or otherwise defective, each

U.S. recipient is liable for payment of the section 2801 tax on

that person’s receipt, either directly or indirectly, of a

distribution from the foreign trust attributable to a covered gift

or covered bequest made to the foreign trust. See

Termination of domestic trust election, later, for additional

information regarding the termination of a foreign trust’s

election to be treated as a domestic trust.

For information related to an income tax deduction allowed

under section 164 for U.S. recipients of distributions from

non-electing foreign trusts in the calendar year in which the

U.S. recipient paid or accrued the section 2801 tax, see

Regulations section 28.2801-4(a)(3)(ii).

Election by Foreign Trust To Be

Treated as a Domestic Trust

If you are a foreign trust that wants to relieve its U.S.

recipients from liability under section 2801 for tax on

distributions from the trust, you must make a valid election to

be considered an electing foreign trust that is treated as a

domestic trust solely for purposes of the section 2801 tax.

A valid election requires the electing foreign trust to pay

the section 2801 tax on:

• All covered gifts and covered bequests received by the

foreign trust during the first year of the election; and

Instructions for Form 708 (12-2025)

• The portion of the foreign trust attributable to covered

gifts and covered bequests received by the trust before

the first year of the election. This portion is computed by

multiplying the section 2801 ratio by the fair market value

of the trust on December 31st of the immediately

preceding calendar year.

The effect of a valid election is to treat the trust as a

domestic trust for purposes of section 2801, thus making you

(the electing foreign trust) responsible for reporting and

paying the section 2801 tax on covered gifts and covered

bequests received by the trust, and thereby relieving U.S.

recipients of trust distributions from any liability under section

2801 with regard to trust distributions (as long as the valid

election is in place).

You make the election on a timely filed Form 708 for the

calendar year for which the foreign trust seeks to be treated

as a domestic trust for section 2801 purposes. You may make

the election for a calendar year whether or not the foreign

trust received a covered gift or covered bequest during that

calendar year. The election is effective as of January 1 of the

applicable calendar year for which the Form 708 making the

election is filed. The election, once made, will apply for all

subsequent calendar years unless and until the election is

terminated as described in Termination of domestic trust

election, below. Accordingly, for covered gifts and covered

bequests received after the first year of the election, the

electing foreign trust pays the section 2801 tax unless and

until the election is terminated.

To make a valid election to be treated as a domestic trust

for purposes of section 2801, you must do the following.

1. Check the “Yes” box on Part I, line 13b on a timely filed

Form 708.

2. Complete Part IV, Section 1, if applicable, to report

receipts of all covered gifts and covered bequests

received in the applicable calendar year (excluding

distributions received from any other non-electing foreign

trust).

3. Complete Part IV, Section 2, if applicable, to report

receipts of distributions from any other non-electing

foreign trust received in the applicable calendar year.

4. Complete Part IV, Section 3, to report all covered gifts

and covered bequests received in prior calendar years

and to calculate the section 2801 ratio.

5. Designate a U.S. agent by filing a Form 2848, Power of

Attorney and Declaration of Representative.

Note: By designating a U.S. agent, the trustee of the

trust agrees to provide the agent with all information

necessary for the agent to comply with any information

request or summons that is relevant to the collection or

determination of tax under section 2801. For more

information on the requirements and impact of this

designation for purposes of the domestic trust election,

see Regulations section 28.2801-5(d)(3)(iv).

6. Complete Part VII to identify the trust’s U.S. agent and

report all prior distributions attributable to covered gifts

and covered bequests made to a U.S. recipient.

7. Provide a copy of the governing instrument of the trust as

an attachment to Form 708.

8. Complete Part VII, Section 3 to provide the name and

taxpayer identification number of each permissible

distributee.

Instructions for Form 708 (12-2025)

Note: As used here, the term “permissible distributee”

generally refers to any U.S. citizen or resident (including

domestic trusts and electing foreign trusts) who currently

may or must receive distributions of income or principal

from the trust, any U.S. citizen or resident who currently

or in the future may withdraw income or principal from

the trust, or any U.S. citizen or resident who would be

entitled to receive such distributions or make such

withdrawals upon an immediate termination of either the

trust or certain interests in the trust. See Regulations

section 28.2801-5(d)(3)(ii)(F) for more information.

9. Complete Part VIII to affirm under penalties of perjury

that the trustee agrees to timely file a return to report

each covered gift and covered bequest made to the trust

and to affirm that each permissible distributee was

notified that the trustee is making (or has made) the

election to be treated as a domestic trust for section

2801 purposes.

Termination of domestic trust election. If an electing

foreign trust’s election to be treated as a domestic trust for

purposes of section 2801 is terminated, the trust will be

treated as a non-electing foreign trust as of the effective date

of the termination. Upon termination of the election, the

trustee should promptly notify each permissible distributee of

the foreign trust that the trust’s election was terminated (or

terminated and converted to an imperfect election), the

effective date of the termination, and that each U.S. recipient

of a distribution made from the trust on and after such

effective date is subject to the section 2801 tax on the portion

of each such distribution that is attributable to covered gifts

and covered bequests received by the foreign trust. If an

electing foreign trust’s election to be treated as a domestic

trust for purposes of section 2801 is terminated, the foreign

trust is not prohibited from making another election in a future

year.

Terminating the election by failing to timely file a

required Form 708 or timely pay the section 2801 tax. If

during any calendar year the foreign trust receives covered

gifts or covered bequests and subsequently fails to timely file

a required Form 708 or timely pay the section 2801 tax for

that calendar year, the trust’s election to be treated as a

domestic trust for purposes of section 2801 is terminated

effective January 1 of that calendar year.

Terminating the election in the event of an imperfect

election. If the IRS disputes or otherwise challenges the

computation of the section 2801 tax for any calendar year

and the foreign trust fails to enter into a closing agreement

and to timely pay any additional amount of section 2801 tax

the IRS determined to be due, as required by Regulations

section 28.2801-5(d)(6)(i), then the trust’s election to be

treated as a domestic trust for purposes of section 2801 is

terminated and converted to an imperfect election effective

January 1 of the calendar year for which the Form 708 is

filed. See Regulations section 28.2801-5(d)(6)(iii) for more

details.

Note: There is an interim period beginning on the effective

date of the termination of the election and conversion to an

imperfect election during which both the foreign trust and its

U.S. recipients are likely to continue to comply with section

2801 as it applies to an electing foreign trust with a valid

election in place. For more information on the applicable

rules in this situation, see Regulations section 28.2801-5(d)

(6)(iii) and Example 5 of Regulations section 28.2801-5(e).

7

Terminating the election by revoking the election on a

timely filed Form 708. If the foreign trust revokes the

election on a timely filed Form 708 for a calendar year, the

trust’s election to be treated as a domestic trust for purposes

of section 2801 is terminated effective January of the

calendar year for which the Form 708 is filed. See section

2801(e)(4)(B)(iii) and the specific instructions for Line 13e,

later.

Computing Section 2801 Tax

You compute the section 2801 tax by multiplying the net

covered gifts and covered bequests (as defined below)

received during the applicable calendar year by 40%.

Net covered gifts and covered bequests. The net

covered gifts and covered bequests you receive during the

applicable calendar year is the total value of all covered gifts

and covered bequests you receive during the applicable

calendar year, less the section 2801(c) amount, which is the

dollar amount of the annual exclusion for gifts in effect under

section 2503(b) for that calendar year. The amount of the

section 2503(b) exclusion and therefore the section 2801(c)

amount are subject to an annual inflation adjustment, and the

adjusted amounts will be published in an annual revenue

procedure.

Foreign gift and estate taxes. You reduce the section 2801

tax computed above by the amount of any gift or estate tax

paid to a foreign country with respect to the covered gift or

covered bequest. To claim the reduction of section 2801 tax,

you must complete Part V of the Form 708 and must attach to

the Form 708 a copy of the foreign gift or estate tax return

and a copy of the receipt or canceled check for payment of

the foreign gift or estate tax.

If any gift or estate tax with respect to a covered gift or

covered bequest is owed but not yet paid to a foreign country,

you may file a protective claim for refund at any time before

the expiration of the period of limitation prescribed in section

6511(a) for filing a claim for refund to preserve your right to

claim a refund once the gift or estate tax is paid to the foreign

country. You file the protective claim in accordance with the

usual procedures for filing a claim for refund. See Form 843,

Claim for Refund and Request for Abatement, and its

instructions.

Value of covered gift or covered bequest. The value of a

covered gift or covered bequest, including a distribution from

a non-electing foreign trust attributable to covered gifts or

covered bequests, is the fair market value of the property as

of the date you receive it. See Date of receipt, below. The fair

market value of a covered gift or covered bequest is the price,

as of the date of receipt, at which such property would

change hands between a willing buyer and a willing seller,

when neither is forced to buy or sell, and when both have

reasonable knowledge of relevant facts.

You determine the fair market value of a covered gift in

accordance with the federal gift tax valuation principles of

section 2512 and chapter 14 and the corresponding

regulations. You determine the fair market value of a covered

bequest by applying the Federal estate tax valuation

principles of section 2031 and chapter 14, to the extent

applicable, and the corresponding regulations, but without

regard to sections 2032 and 2032A.

Covered gift or covered bequest received from

non-electing foreign trust. Use the section 2801 ratio to

determine the amount of any distribution you received from a

non-electing foreign trust that is attributable to covered gifts

8

or covered bequests received by the trust. See Section 2801

ratio, earlier, and the specific instructions for Part VI, Section

2, later, for more details.

Supplemental documents. To support the value of

covered gifts or covered bequests received by you, you must

provide information showing how it was determined.

Also attach any appraisal used to determine the value of

real estate or other property. If you do not attach this

information, Part IV must include a full explanation of how

value was determined.

Date of receipt. The section 2801 tax is imposed upon your

receipt of a covered gift or covered bequest.

In general, the date you receive a covered gift is the same

as the date of the gift for purposes of chapter 12, determined

as if the covered expatriate had been a U.S. citizen at the

time of the transfer. However, for an asset or property interest

subject to a claim of right of another involving a bona fide

dispute, the date you receive the covered gift is the date on

which such claim is terminated.

In general, the date you receive a covered bequest is the

date of distribution from the estate or the decedent’s

revocable trust rather than the date of death of the covered

expatriate. However, the date you receive property passing

on the death of the covered expatriate by operation of law, or

by beneficiary designation or other contractual agreement, is

the date of death of the covered expatriate. Notwithstanding

both of these general rules, for an asset or property interest

subject to a claim of right of another involving a bona fide

dispute, the date you receive such covered bequest is the

date on which such claim is terminated.

Future interest in property not in trust. The date you

receive a future interest in property not held in trust is the

earlier of the date you may transfer such interest and the date

that is the later of the date that your interest vests or the date

that the last intervening interest in the property is

extinguished. For this purpose, a transfer includes a sale,

encumbering, monetization, or other disposition of the

interest.

Election under Regulations section 28.2801-4(d)(8)(ii)

for future interest not in trust. If you are to receive a

covered gift or covered bequest that is a future interest in

property not held in trust, you may elect to treat the date of

receipt as the date of the gift in the event of a covered gift, or

as the date of death of the covered expatriate in the event of

a covered bequest. You make this election by checking the

box on Part IV, Section 1, line 1, column (c), of Form 708 for

the year in which this elective date of receipt occurs.

Specific Instructions

How To Complete Form 708

Make sure to complete page 1 and the applicable parts in

their entirety. Returns filed without entries in each required

field will not be processed.

1. Determine whether you are required to file Form 708.

2. Determine which gifts and bequests or distributions from

foreign trusts you must report.

3. Insert on the line under the title of form 708 the calendar

year for which the Form 708 is being filed (applicable

calendar year).

4. Complete Part I.

Instructions for Form 708 (12-2025)

5. Complete Part III.

P.O. box. Enter your box number only if your post office

doesn’t deliver mail to your home or office.

6. Complete Part IV, Section 1, if you received a covered

gift or covered bequest from a covered expatriate other

than a distribution from a non-electing foreign trust.

Lines 5 and 6

7. Complete Part IV, Section 2, then Part VI, if you received

a distribution from a non-electing foreign trust

attributable to a covered gift or covered bequest, and

attach the additional information required.

Line 7

8. Complete Part IV, Section 3, if you are electing to be

treated as a domestic trust pursuant to section 2801(e)

(4)(B)(iii) or became a migrated foreign trust during the

applicable calendar year, and you received a covered gift

or covered bequest in a prior calendar year.

9. Complete Part IV, Section 4.

10. Complete Part V, if foreign gift or estate taxes were paid

with respect to a covered gift or covered bequest

reported on Part IV.

11. Complete all three sections of Part VII, and Part VIII, if

you are making the election to be treated as a domestic

trust pursuant to section 2801(e)(4)(B)(iii).

12. Complete Part VII, Section 1, if you are an electing

foreign trust and the identity or address of your U.S.

agent has changed.

13. Complete Part VII, Section 2, if you became a migrated

foreign trust during the applicable calendar year.

14. Complete Part II.

15. Sign and date the return.

Part I—General Information

Line 1

If you are an individual, enter your first name and middle

initial, if any, and last name. If you are filing on behalf of a

trust, enter the name of the trust.

Line 2

If you are an individual, enter your social security number

(SSN), if applicable, or your individual taxpayer identification

number (ITIN), but only if you have previously used the ITIN

to file other U.S. tax returns. If you do not have an SSN or a

previously used ITIN, the IRS will assign an Internal Revenue

Service Number (IRSN) to you. If you have already been

assigned an IRSN, please enter the number on line 2. If you

do not have an SSN, ITIN, or IRSN, leave line 2 blank.

Line 3

If you are a trust, enter your EIN, if applicable. If you don’t

have an EIN, you may apply for one online by going to

IRS.gov/EIN. You may also apply for an EIN by faxing or

mailing Form SS-4 to the IRS.

Lines 4a through 4h

Enter your current mailing address.

Foreign address. If you have a foreign address, enter the

city name on the appropriate line. Don’t enter any other

information on that line, but also complete the spaces below

that line. Don’t abbreviate the country name. Follow the

country’s practice for entering the postal code and the name

of the province, state, or county.

Instructions for Form 708 (12-2025)

If you are filing on behalf of a trust, enter the name and title of

the trustee or other fiduciary (not including the U.S. agent

described in Part VII, Section 1).

Check the appropriate box to indicate whether you received a

covered gift or a covered bequest from a covered expatriate,

not including those received as a distribution from a

non-electing foreign trust. If you check “Yes,” you must

complete Part IV, Section 1. See Covered gift and Covered

bequest, earlier.

Line 8

Check the appropriate box to indicate whether you received a

distribution from a non-electing foreign trust that is

attributable to covered gifts and covered bequests. If you

check “Yes,” you must complete Part IV, Section 2; and Part

VI; and attach a copy of the foreign trust’s governing

instrument. See Attachments and Supplemental Documents,

earlier.

Line 9

Check the appropriate box to indicate whether you have

extended the due date to file this return. See Extension of

Time To File, earlier.

Line 10

Check the appropriate box to indicate whether you are filing a

protective Form 708. For additional information, see

Protective Form 708, earlier.

Line 11a

Check the appropriate box to indicate whether you are an

individual.

Line 11b

If you checked “Yes” to line 11a, check the appropriate box

on line 11b to indicate whether you are a U.S. citizen or a

U.S. resident (as the term U.S. resident is determined for

purposes of section 2801, based on domicile. See

Regulations sections 20.2001-1(b), 25.2501-1(b), and

28.2801-2(b)) and proceed to line 16. Do not answer lines

12–15. See U.S. citizen or resident, earlier.

Line 12

Check the appropriate box to indicate whether you are a

domestic trust. If you check “Yes,” do not complete lines 13a–

e, and proceed to line 14. See Domestic trust, earlier.

Line 13a

Check the appropriate box to indicate whether you are a

foreign trust. If you check “Yes,” proceed to line 13b and

attach a copy of the foreign trust’s governing instrument. Do

not answer line 14. See Foreign trust and Attachments and

Supplemental Documents, earlier.

Line 13b

Check the appropriate box to indicate whether you are

electing to be treated as a domestic trust for purposes of

section 2801 on this return. If you check “Yes,” proceed to

line 15. Do not answer lines 13c–e or line 14.

9

You must complete Part IV, Sections 1, 2, and 3, as

appropriate. Part IV, Section 1 is for reporting covered gifts

and covered bequests received during the applicable

calendar year, not including those received as a distribution

from a non-electing foreign trust. Part IV, Section 2 is for

reporting distributions received during the applicable

calendar year from non-electing foreign trusts that are

attributable to covered gifts and covered bequests. Part IV,

Section 3 is for reporting covered gifts and covered bequests

received in prior years. You also must complete Part VII,

Section 1, Section 2, Section 3, and Part VIII. See Election by

Foreign Trust To Be Treated as a Domestic Trust and

Attachments and Supplemental Documents, earlier.

Line 13c

Check the appropriate box to indicate whether you already

have a valid election in effect to be treated as a domestic

trust for purposes of section 2801.

Line 13d

If you check “Yes,” enter, on line 13c, the year for which you

filed the Form 708 making the election. Also complete Part IV,

Sections 1–3, as appropriate.

distribution from a non-electing foreign trust). If you check

“Yes,” you must complete Part IV, Section 3 to report your

receipts in prior calendar years. You must also complete Part

IV, Sections 1 and 2, as appropriate, to report receipts of

covered gifts and covered bequests during the applicable

calendar year.

Line 16

Check the appropriate box to indicate whether gift or estate

taxes were paid to a foreign country with respect to covered

gifts or bequests (or distributions from foreign trusts

attributable to covered gifts or bequests) reported on this

return. If you check “Yes,” you must complete Part V and

attach a copy of the foreign gift or estate tax return and a

copy of the receipt or cancelled check for payment of the

foreign gift or estate tax. You also must report on an

attachment to this return all other information necessary for

the verification and computation of the amount of the

reduction of section 2801 tax for foreign gift or estate taxes

paid with respect to covered gifts or bequests reported on

this return. See Foreign gift and estate taxes, earlier.

Part II—Tax Computation

Line 13e

Line 2

Check the appropriate box to indicate whether you are

revoking and therefore terminating your election to be treated

as a domestic trust for purposes of section 2801. If you check

“Yes,” do not answer lines 14–16. Your election will be

terminated as of January 1 of the applicable calendar year

(the year for which you are filing this Form 708). See

Termination of domestic trust election, earlier.

Enter the section 2801(c) exclusion amount for the applicable

calendar year. For 2025 and 2026, the section 2801(c)

amount is $19,000. The section 2801(c) amount is subject to

an annual inflation adjustment and the adjusted amounts will

be published in an annual revenue procedure. See Net

covered gifts and covered bequests, earlier, for more

information on the section 2801(c) amount.

Line 13f

Line 3

Check the appropriate box to indicate whether the identity or

address of your U.S. agent has changed since you last filed

Form 708. If you check “Yes,” you must file an updated Form

2848 and complete Part VII, Section 1. Do not answer line 14,

and proceed to line 15.

Subtract line 2 from line 1. If zero or less, enter -0-. This

amount is your net covered gifts and bequests subject to

section 2801 tax for the applicable calendar year. See Net

covered gifts and covered bequests, earlier.

Line 14

Multiple line 3 by 40%. This is the total amount of section

2801 tax imposed on covered gifts or covered bequests you

received during the applicable calendar year.

Check the appropriate box to indicate whether you became a

migrated foreign trust during the year (generally, a foreign

trust that became a domestic trust during the year). If you

check “Yes,” complete Part IV, Sections 1, 2, and 3, as

appropriate. Part IV, Section 1 is for reporting covered gifts

and covered bequests received during the applicable

calendar year, not including those received as a distribution

from a non-electing foreign trust. Part IV, Section 2 is for

reporting distributions received during the applicable

calendar year from non-electing foreign trusts that are

attributable to covered gifts and covered bequests. Part IV,

Section 3 is for reporting covered gifts and covered bequests

received in prior years. You also must complete Part VII,

Section 2 to report distributions to U.S. recipients in prior

calendar years, and must attach a copy of the migrated

foreign trust’s governing instrument. See Migrated foreign

trust and Attachments and Supplemental Documents, earlier.

Line 15

If you are making the election to be treated as a domestic

trust, or if you became a migrated foreign trust during the

applicable calendar year, check the appropriate box to

indicate whether you received in a prior calendar year a

covered gift or covered bequest (including one received as a

10

Line 4

Line 5

Enter the amount from Part V, line 4. This is the amount of

foreign gift or estate taxes paid with respect to covered gifts

or covered bequests subject to section 2801 tax for the

applicable calendar year. See Foreign gift and estate taxes,

earlier.

Line 6

Subtract line 5 from line 4. This is the total amount of section

2801 tax.

Line 8. Tax Due

If the amount on line 6 is more than the amount on line 7,

subtract line 7 from line 6. This is the amount you owe.

Making a Payment

The IRS recommends paying electronically whenever

possible. Options to pay electronically include any of the

payment options below. Also go to IRS.gov/Payments and

Instructions for Form 708 (12-2025)

Frequently asked questions on estate taxes for more detailed

information.

that person must also sign the return as preparer unless that

person is your regular full-time employee.

Electronic Federal Tax Payment System (EFTPS).

Payment of the tax due may be submitted electronically

through EFTPS. EFTPS is a free service of the Department of

the Treasury. See IRS.gov/EFTPS and EFTPS.gov for more

information.

Paid Preparer Use Only

Same-day wire. Payment of the tax due may be submitted

electronically through same-day wire from your financial

institution. Contact your financial institution for availability,

cost, and time frames. See IRS.gov/SameDayWire and How

do I make an electronic payment under Frequently asked

questions on estate taxes on IRS.gov for the worksheet and

more information.

Paying by check. Make the check payable to “United States

Treasury.” Write the TIN and “Form 708” to assist us in

posting it to the proper account. See IRS.gov/PayByMail for

more information.

Paying by cash. You may be able to pay your balance due

with cash at participating retail stores. See IRS.gov/PayCash.

Line 9. Overpayment

If you have access to U.S. banking services, you should use

direct deposit for any refunds, whenever possible. See

IRS.gov/DirectDeposit for more information.

Direct deposit is available for this form. If there is an

overpayment when filing your return, complete Part II, lines

9b, 9c, and 9d to input your direct deposit information.

Line 9a

If line 9a is under $1, we will send a refund only on written

request.

Line 9b

The routing number must be nine digits. The first two digits

must be 01 through 12 or 21 through 32. Ask your financial

institution for the correct routing number to enter on line 9b if:

• The routing number on a deposit slip is different from the

routing number on your checks,

• Your deposit is to a savings account that doesn’t allow

you to write checks, or

• Your checks state they are payable through a financial

institution different from the one at which you have your

checking account.

Line 9c

Check the appropriate box for the type of account. Don’t

check more than one box. You must check the correct box to

ensure your deposit is accepted.

Line 9d

The account number can be up to 17 characters (both

numbers and letters). Include hyphens but omit spaces and

special symbols. Enter the number from left to right and leave

any unused boxes blank. Don’t include the check number.

Generally, anyone who is paid to prepare the return must sign

the return in the space provided and fill in the Paid Preparer

Use Only area. See section 7701(a)(36)(B) for exceptions.

In addition to signing and completing the required

information, the paid preparer must give a copy of the

completed return to the U.S. recipient.

Note: A paid preparer may sign original or amended returns

by rubber stamp, mechanical device, or computer software

program.

Part III—Covered Expatriates

Line 1

Column (a). Enter the name of each covered expatriate

from whom you received a covered gift or covered bequest,

or a distribution attributable to a covered gift or covered

bequest, reported on this return. Duplicate and use Part III, if

additional entries are needed.

Column (b). Enter the covered expatriate’s date of

expatriation. If there has been more than one, enter the date

of the covered expatriate’s most recent expatriation. The

expatriation date is the date the covered expatriate

relinquished citizenship (in the case of a former citizen) or

terminated long-term residency (in the case of a former U.S.

resident). See Expatriation and expatriation date, earlier, for

more information on Date of relinquishment of U.S.

citizenship or Date of termination of long-term residency.

Column (c). Enter the covered expatriate’s identifying

number. Generally, the identifying number is the covered

expatriate’s SSN. If the covered expatriate was never issued

an SSN, enter the covered expatriate’s ITIN. If the covered

expatriate does not have an SSN or an ITIN, leave this

column blank and attach a statement explaining the reason.

Column (d). If the covered expatriate is deceased, enter the

date of death.

If you are filing a protective Form 708, also enter the name

and information requested on line 1 for each expatriate donor

or decedent, as the case may be, that you have concluded

was not a covered expatriate. See Protective Form 708,

earlier.

Part IV—Covered Gifts and Covered

Bequests

Complete Sections 1 and 2, as applicable. Complete Section

1 to report covered gifts and covered bequests you received

during the applicable calendar year, not including those

received as a distribution from a non-electing foreign trust.

Complete Section 2 to report distributions you received

during the applicable calendar year from non-electing foreign

trusts attributable to covered gifts and covered bequests.

If you are an electing foreign trust or migrated foreign trust

that checked “Yes” to Part I, line 15, complete Section 3 to

report covered gifts and covered bequests that you received

in a prior calendar year.

Signature

As the U.S. recipient, you must sign the return. If you pay

another person, firm, or corporation to prepare your return,

Instructions for Form 708 (12-2025)

11

Section 1—Covered Gifts and Covered

Bequests (Excluding Distributions From

Non-Electing Foreign Trusts)

List in Section 1, line 1, each covered gift and covered

bequest that you received during the applicable calendar

year other than those received from a non-electing foreign

trust. Also complete lines 2 through 4.

Line 1

List the required information for each covered gift and

covered bequest chronologically in the order received.

Duplicate and use page 3, Part IV, if additional entries are

needed. See Covered gift and Covered bequest, earlier.

Column (a). Enter the item number, in the following format:

A1, A2, A3, etc.

Column (b). Enter the name of the covered expatriate from

whom you received the covered gift or covered bequest.

Column (c). If you elect to treat the date of receipt of a

future interest in property not transferred or held in trust as

the date of the gift (date of transfer), in the case of a covered

gift, or the date of the covered expatriate’s death, in the case

of a covered bequest check the box in column (c). See

Election under Regulations section 28.2801-4(d)(8)(ii) for

future interest not in trust under Date of receipt, earlier.

If you do not make that election, do not report the covered

gift or covered bequest until you file the Form 708 for the year

in which you receive the property.

Column (d). Enter the date you received the covered gift or

covered bequest. If the box in column (c) is checked, enter

the date of the gift of such future interest not in trust or the

date of the covered expatriate’s death, as applicable. See

Date of receipt, earlier.

Column (e). Describe each covered gift and covered

bequest in enough detail so that the property can be easily

identified.

Column (f). Enter the value of each covered gift or covered

bequest as of the date of receipt. For additional information

and supplemental documents, see Value of covered gift or

covered bequest, earlier.

Section 2—Distributions From Non-Electing

Foreign Trusts

Prior to completing Section 2, you must complete Part VI. You

must use Section 2 of Part VI to determine the section 2801

ratio on the date of each distribution from the foreign

non-electing trust that you received during the applicable

calendar year.

Line 1

List in Section 2, line 1, only distributions that you received

during the applicable calendar year from non-electing foreign

trusts. List each distribution of property from a non-electing

foreign trust (regardless of the extent to which it is a covered

gift or covered bequest) in the order received. Duplicate and

use Part IV, Section 2, if additional entries are needed.

Column (a). Enter the item number as follows: B1, B2, B3,

etc.

12

Column (b). Describe the property distributed to you from

the non-electing foreign trust in enough detail so that the

property can be easily identified.

Column (c). Enter the date you received the distribution

from the non-electing foreign trust. In the event of a sale,

encumbering, monetization or other disposition of a U.S.

recipient’s interest in a non-electing foreign trust, the date of

receipt is the date of such sale, encumbrance, monetization,

or other disposition of the interest. See Date of receipt,

earlier.

Column (d). Enter the value of the property distributed to

you from the non-electing foreign trust on the date of receipt

listed in column (c). For additional information and

supplemental documents, see Value of covered gift or

covered bequest, earlier.

Column (e). Enter the foreign trust’s section 2801 ratio in

effect on the date you received the distribution from Part VI,

Section 2, column (h).

Column (f). Multiply column (d) by the section 2801 ratio in

column (e). This is the value of the distribution attributable to

covered gifts and covered bequests and thus is the taxable

value of the distribution you received from the non-electing

foreign trust.

Section 3—Covered Gifts or Covered Bequests

Received by Electing Foreign Trusts and

Migrated Foreign Trusts in Prior Year(s)

Complete Section 3, only if:

1. You were a non-electing foreign trust on December 31 of

the prior calendar year;

2. You received a covered gift or covered bequest in a prior

calendar year; and

3. You either:

a. Are making an election to be treated as a domestic

trust for purposes of section 2801 for the applicable

calendar year; or

b. You became a domestic trust during the applicable

calendar year. See Migrated foreign trust, earlier.

Line 1. Section 2801 Ratio

Complete this part to determine your section 2801 ratio as of

December 31 immediately preceding the applicable calendar

year. Your section 2801 ratio will be zero until the date you

received a covered gift or covered bequest, at which time

your section 2801 ratio must first be determined. After

determination of your initial section 2801 ratio, your section

2801 ratio must be redetermined upon your receipt of each

subsequent contribution.

Starting with the first covered gift or covered bequest you

received, list all contributions you received, including

distributions from other non-electing foreign trusts in the

order received. Complete and attach a copy of Part VI for any

distributions you received from another non-electing foreign

trust and attach a copy of that trust’s governing instrument to

this return.

Column (a). Enter the date that the trust received a

contribution. The first contribution listed should be the initial

covered gift or covered bequest received by the trust.

Additional contributions you received, whether or not covered

gifts or covered bequests, must be listed in the order

Instructions for Form 708 (12-2025)

received to redetermine your section 2801 ratio as of the date

of each contribution received.

covered gift or covered bequest, earlier. If the box in column

(f) is checked “No,” leave this entry blank.

Column (b). Enter the fair market value of the contribution

on the date received by you. See Value of covered gift or

covered bequest, earlier.

Line 2

Column (c). Enter the fair market value of all property in the

trust immediately prior to receipt of the contribution. See

Value of covered gift or covered bequest, earlier.

Column (d). Add column (b) and column (c) to get the

post-contribution value of the trust, and enter the value in

column (d). The post-contribution value of the trust is the fair

market value of your assets immediately after your receipt of

the contribution received on the date reported in column (a).

Column (e). Multiply column (c) by column (h) of the

previous line to get the pre-contribution value of the covered

gift or covered bequest portion of the trust, and enter the

value in column (e). The pre-contribution value of the covered

gift or covered bequest portion of the trust is the value of the

trust attributable to covered gifts and covered bequests, if

any, immediately before you received the contribution on the

current line of this schedule. This value is determined by

multiplying the fair market value of the trust’s assets by the

section 2801 ratio in effect immediately prior to your receipt

of that contribution.

Column (f). Check “Yes” when completing for the initial

covered gift or covered bequest to the trust. For each

subsequent contribution the trust received after the initial

covered gift or covered bequest and on or before December

31 of the prior calendar year, check the appropriate box to

indicate whether the contribution is a covered gift or covered

bequest.

Column (g). The entry in column (g) is the post-contribution

value of the covered gift or covered bequest portion of the

trust.

For subsequent contributions, if the “Yes” box is checked

in column (f), add the amount in column (b) and the amount

in column (e), and enter the amount in column (g). Column

(g) is the value of the covered gift or covered bequest portion

of the trust arrived at by adding together the pre-contribution

value of the covered gift or covered bequest portion of the

trust and the value of the current covered gift or covered

bequest received by such trust.

For subsequent contributions, if the “No” box is checked in

column (f), enter the amount from column (e) in column (g).

Column (g) will show the pre-contribution value of the

covered gift or covered bequest portion of the trust as the

value of the covered gift or covered bequest portion of the

trust.

Column (h). Compute and enter the trust’s section 2801

ratio by dividing column (g) by column (d). Report this

amount in column (h) and carry the computation to two

decimal places (for example, .58).

Column (i). If the box in column (f) is checked “Yes,” enter

the name of the covered expatriate making the gift or

bequest, as applicable. For distributions received from

another non-electing foreign trust attributable to covered gifts

or covered bequests, enter the name of that trust. If the box in

column (f) is checked “No,” leave this entry blank.

Column (j). If the box in column (f) is checked “Yes,”

describe the covered gift or covered bequest in enough detail

so that the property can be easily identified. For additional

information and supplemental documents, see Value of

Instructions for Form 708 (12-2025)

Complete line 2 of Part IV to determine the value of covered

gifts or covered bequests you received as a non-electing

foreign trust in prior calendar years.

Column (b). Enter the calendar year immediately preceding

the applicable calendar year for which you are filing this Form

708.

Column (c). Enter the fair market value of the property you

held in trust on December 31 of the year listed in column (b).

Column (d). Enter your last section 2801 ratio on the date

listed in column (b), as computed on Section 3, line 1,

column (h).

Column (e). Multiply column (c) by column (d). This is the

value of the property you held in trust on December 31 of the

immediately preceding calendar year that is attributable to

covered gifts or bequests you received in prior calendar

year(s).

Section 4—Total Covered Gifts and Covered

Bequests

Enter the total amount of the covered gifts and covered

bequests reported on Sections 1–3 of Part IV. You must make

an entry in each of lines 1–4. This is the total amount subject

to tax under section 2801(a) for the applicable calendar year.

If you did not report any covered gifts or covered bequests of

the type specified by a given line, enter zero for that line.

Caution: Entering zero for any of lines 1–3 is a statement by

you that you did not receive any transfers subject to tax under

section 2801(a) covered by that line.

Part V—Foreign Gift or Estate Taxes

Complete this part only if foreign gift or estate taxes were

paid with respect to any item reported on Part IV, Sections 1–

3. You must attach the additional information required by

these instructions. See Foreign gift and estate taxes, earlier.

Line 1

On Line 1, columns (a) through (g), provide information

related to the foreign gift or estate taxes paid with respect to a

covered gift or covered bequest, if applicable.

Column (a). List items reported on Part IV, Sections 1–3 for

which foreign gift or estate taxes were paid, in numerical

order, using the item numbers from Part IV, Sections 1–3 (for

example, A1, A2, B1, B2, C1).

Column (c). Enter the date that gift or estate taxes were

paid to a foreign county for the item listed on column (a). If

foreign gift or estate taxes were paid for a single item on

separate dates, list each payment separately. You must

attach a copy of the receipt or cancelled check for each

payment listed on this part.

Column (e). Enter the amount paid (in U.S. dollars) on the

date(s) shown in column (c).

Column (f). Enter the aggregate amount claimed or allowed

as a refund against the foreign gift or estate taxes paid with

respect to each item.

13

Line 2

Add amounts from line 1, column (g) to determine the total

net foreign gift or estate taxes paid for the items reported.

Part VI—Section 2801 Ratio for

Distributions Received From Foreign

Trust

You must complete Sections 1 and 2 if checked “Yes” on Part

I, line 8; because you received a distribution during the

applicable calendar year from a non-electing foreign trust

attributable to covered gifts or covered bequests received by

that trust. If you received distributions from more than one

non-electing foreign trust, duplicate and use Part VI for each

foreign non-electing trust that distributed property reportable

on Part IV, Section 3 to you during the applicable calendar

year. See Attachments and Supplemental Documents,

earlier.

Section 1—Foreign Trust Information

Complete this section to provide the name of the distributing

non-electing foreign trust, the name and title of its trustee,

and its mailing address.

Section 2—Section 2801 Ratio

Complete this section to determine a non-electing foreign

trust’s section 2801 ratio. A non-electing foreign trust’s

section 2801 ratio will be zero until it receives a covered gift

or covered bequest, at which time the non-electing foreign

trust’s section 2801 ratio must be determined. After

determination of the non-electing foreign trust’s initial section

2801 ratio, the trust’s section 2801 ratio must be

redetermined upon each subsequent contribution to the trust.

List all contributions received by the distributing foreign trust

in chronological order. Complete and attach a copy of Part VI

for any distributions received by the distributing foreign trust

from another non-electing foreign trust and attach a copy of

that trust’s governing instrument to this return.

List all covered gifts or bequests, including distributions

from other non-electing foreign trusts attributable to covered

gifts or bequests, received by the distributing foreign trust in

chronological order. Complete and attach a copy of Part VI

for any distributions received by the distributing foreign trust

from another non-electing foreign trust, and attach a copy of

that trust’s governing instrument to this return.

Column (a). Enter the date that the foreign trust received a

contribution. The first contribution listed should be the initial

covered gift or covered bequest received by the foreign trust.

Additional contributions received by the foreign trust, whether

or not covered gifts or covered bequests, should be listed in

chronological order to redetermine the trust’s section 2801

ratio as of each such date.

Column (b). Enter the fair market value of the contribution

on the date received by the foreign trust. See Value of

covered gift or covered bequest, earlier.

Column (c). Enter the fair market value of all property held

by the foreign trust immediately prior to receipt of the

contribution. See Value of covered gift or covered bequest,

earlier.

Column (d). Add column (b) and column (c) to get the

post-contribution value of the foreign trust, and enter in

column (d). The post-contribution value of the foreign trust is

the fair market value of the foreign trust’s assets immediately

14

after its receipt of the contribution received on the date

reported in column (a).

Column (e). Multiply column (c) by column (h) of the

preceding line to get the pre-contribution value of the covered

gift or covered bequest portion of the trust. The

pre-contribution value of the covered gift or covered bequest

portion of the foreign trust is the value of the trust attributable

to covered gifts and covered bequests, if any, immediately

before it received the contribution reported on this line. This

value is determined by multiplying the fair market value of the

foreign trust’s assets by the section 2801 ratio in effect

immediately prior to the trust’s receipt of the contribution.

Column (f). Check “Yes” when completing for the initial

covered gift or covered bequest to the foreign trust. For each

subsequent contribution to the foreign trust received after the

initial covered gift or covered bequest, check the appropriate

box to indicate whether the contribution is a covered gift or

covered bequest.

Column (g). The entry in column (g) is the post-contribution

value of the covered gift or covered bequest portion of the

trust.

For subsequent contributions, if the “Yes” box is checked

in column (f), add the amount in column (b) and the amount

in column (e), and enter the amount in column (g). Column

(g) is the value of the covered gift or covered bequest portion

of the trust arrived at by adding together the pre-contribution

value of the covered gift or covered bequest portion of the

foreign trust and the value of the current covered gift or

covered bequest received by such trust.

For subsequent contributions, if the “No” box is checked in

column (f), enter the amount from column (e) in column (g).

Column (g) will show the pre-contribution value of the

covered gift or covered bequest portion of the foreign trust as

the value of the covered gift or covered bequest portion of the

trust.

Column (h). Compute the foreign trust's section 2801 ratio

by dividing column (g) by column (d). Report this amount in

column (h) and carry the computation to two decimal places

(for example, .58).

Column (i). If the box in column (f) is checked “Yes,” enter

the name of the covered expatriate donor or decedent, as

applicable. For distributions received from another

non-electing foreign trust attributable to covered gifts or

covered bequests, enter the name of that trust. If the box in

column (f) is checked “No,” leave this entry blank.

Column (j). If the box in column (f) is checked “Yes,”

describe the covered gift or covered bequest in enough detail

so that the property can be easily identified. For additional

information and supplemental documents, see Value of

covered gift or covered bequest, earlier. If the box in column

(f) is checked “No,” leave this entry blank.

Part VII—U.S. Agent, Prior

Distributions to U.S. Recipients, and

Permissible Distributees

If you are foreign trust that checked “Yes” on Part I, line 13b,

to elect to be treated as a domestic trust pursuant to section

2801(e)(4)(B)(iii), you must complete Part VII, Sections 1, 2,

and 3.

If you are an electing foreign trust that checked “Yes” on

Part I, line 13f, you must complete Section 1 to confirm the

Instructions for Form 708 (12-2025)

information regarding the identity or address of your U.S.

agent as reflected on your updated Form 2848.

If you are an electing foreign trust or a migrated foreign

trust that checked “Yes” on Part I, line 14, you must complete

Section 2 to report distributions you made to U.S. recipients

attributable to covered gifts or covered bequests in a prior

calendar year.

If you are an electing foreign trust, you must complete

Section 3 to report all the permissible distributees of the trust.

Section 1—U.S. Agent

Complete Section 1 to provide or confirm updated

information about your U.S. agent.

As the trustee of an electing foreign trust, you must

designate and authorize a U.S. person, as defined in section

7701(a)(30), to act as an agent for the trust solely for

purposes of section 2801. This designation and authorization

is made on a duly filed Form 2848, Power of Attorney and

Declaration of Representative. By designating a U.S. agent,

on behalf of the trust you agree to provide the agent with all

information necessary to comply with any information request

or summons issued by the Secretary of the Treasury or

delegate (Secretary) that is relevant to the collection or

determination of tax under section 2801. Such information

may include, without limitation, copies of the books and

records of the trust, financial statements, and appraisals of

trust property. In addition, in the event that the Commissioner

disputes the value of a covered gift or covered bequest or

computation of tax reported on this return, the Commissioner

may issue a letter (but not a notice of deficiency as defined in

section 6212) to your designated U.S. agent that details the

disputed information and the proper amount of section 2801

tax, as it may be recalculated.

Lines 10 and 11

Check the appropriate box to indicate whether you have

made the required designation (or updated designation) of

your named U.S. agent by filing Form 2848, Power of

Attorney and Declaration of Representative. If you check

“Yes,” provide the date that the Form 2848 for your

designated U.S. agent was filed. If you check “No,” you have

not made a valid designation of a U.S. agent.

Section 2—Prior Distributions to U.S. Recipients

A foreign trust that is making the domestic trust election and

a migrated trust must complete this section.

Line 1

Check this box if you have made no prior distributions to U.S.

recipients attributable to covered gifts or covered bequests. If

the box is checked, skip line 2.

Line 2

An electing foreign trust must report on this line all

distributions made to U.S. recipients attributable to covered

gifts or covered bequests made before the initial effective

date of the domestic trust election. A migrated trust should

report on this line all distributions made to U.S. recipients

attributable to covered gifts or covered bequests made

before the date that the trust became a domestic trust.

Instructions for Form 708 (12-2025)

Column (c). Enter the current mailing address of the U.S.

recipient. Include the suite, room, or other unit number after

the street address. If the post office doesn’t deliver mail to the

street address and you have a P.O. box, show the box

number instead.

Column (e). Describe the distribution in enough detail so

that the property can be easily identified.

Column (f). Enter the value of the property distributed to the

U.S. recipient on the date of distribution listed in column (a).

For additional information and supplemental documents, see

Value of covered gift or covered bequest, earlier.

Column (h). Multiply the value of the property distributed to

the U.S. recipient listed in line 1, column (f) by the section

2801 ratio in line 1, column (g). This is the taxable value of

the distribution that the U.S. recipient should have reported.

If you are an electing foreign trust, you must complete

Section 3 to report all the permissible distributees of the trust.

Section 3—Permissible Distributees

An electing foreign trust must identify all permissible

distributees. A permissible distributee generally refers to any

U.S. citizen or resident who currently may or must receive

distributions of income or principal from the trust, any U.S.

citizen or resident who currently or in the future may withdraw

income or principal from the trust, and any U.S. citizen or

resident who would be entitled to receive such distributions

or make such withdrawals upon an immediate termination of

either the trust or certain interests in the trust. See

Regulations section 28.2801-5(d)(3)(ii)(F) for more

information.

Column (b). Enter the current mailing address of the

permissible distributee. Include the suite, room, or other unit

number after the street address. If the post office doesn’t

deliver mail to the street address and you have a P.O. box,

show the box number instead.

Part VIII—Declaration of Foreign

Trustee

If you are foreign trust that checked “Yes” on Part I, line 13b to

elect to be treated as a domestic trust pursuant to section

2801(e)(4)(B)(iii), you must complete Part VIII.

Line 1

Include the name of the foreign trust making the election to

be treated as a domestic trust pursuant to section 2801(e)(4)

(B)(iii).

Lines 2–4

The trustee of the electing foreign trust must sign and date

this Part VIII. Include the trustee’s name and title.

Privacy Act and Paperwork Reduction Act Notice. We

ask for the information on this form to carry out the Internal

Revenue laws of the United States. You are required to give

us the information. We need it to ensure that you are

complying with these laws and to allow us to figure and

collect the right amount of tax. Section 2801 and the

regulations require you to provide this information.

You are not required to provide the information requested

on a form that is subject to the Paperwork Reduction Act

unless the form displays a valid OMB control number. Books

or records relating to a form or its instructions must be

retained as long as their contents may become material in the

15

administration of any Internal Revenue law. Generally, tax

returns and return information are confidential as required by

section 6103. However, section 6103 allows or requires the

Internal Revenue Service to disclose information from this

form in certain circumstances. For example, we may disclose

information to the Department of Justice for civil or criminal

litigation, and to cities, states, the District of Columbia, and

U.S. commonwealths or territories for use in administering

their tax laws. We may also disclose this information to other

countries under a tax treaty, to federal and state agencies to

enforce federal nontax criminal laws, or to federal law

enforcement and intelligence agencies to combat terrorism.

Failure to provide this information, or providing false

information, may subject you to penalties.

The time needed to complete and file this form, and

related schedules will vary depending on individual

circumstances. The estimated average times are:

Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . .

Learning about the law or the form. . . . . . . . . . .

Preparing and sending the form to the IRS . . . . .

16

If you have comments concerning the accuracy of these

time estimates or suggestions for making this form simpler,

we would be happy to hear from you. You can send us

comments through IRS.gov/FormComments. Or you can

write to the Internal Revenue Service, Tax Forms and

Publications, 1111 Constitution Ave. NW, IR-6526,

Washington, DC 20224.

Although we can’t respond individually to each comment

received, we do appreciate your feedback and will consider

your comments and suggestions as we revise our tax forms,

instructions, and publications. Don’t send tax questions, tax

returns, or payments to the above address. Instead, see

Where To File, earlier.

2 hr.

1 hr.

4 hr.

Instructions for Form 708 (12-2025)