Instructions for Form 709-NA
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2025
Instructions for Form 709-NA
United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident
Not a Citizen of the United States
For gifts made during calendar year 2025
Section references are to the Internal Revenue Code
unless otherwise noted.
What's New
Contents
Page
General Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 2
Purpose of Form . . . . . . . . . . . . . . . . . . . . . . . . . 2
Who Must File . . . . . . . . . . . . . . . . . . . . . . . . . . 2
When To File . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Where To File . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Amending Form 709-NA To Provide
Supplemental Information . . . . . . . . . . . . . . . . 7
Adequate Disclosure . . . . . . . . . . . . . . . . . . . . . . 7
Penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Joint Tenancy . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Transfer of Certain Life Estates Received
From Spouse . . . . . . . . . . . . . . . . . . . . . . . . . 8
Specific Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 8
Part 1—General Information . . . . . . . . . . . . . . . . 8
Schedule A. Computation of Taxable Gifts . . . . . . 8
Gifts Subject to Both Gift and GST Taxes . . . . . . 10
Schedule B. Gifts From Prior Periods . . . . . . . . . 15
Schedule D. Computation of GST Tax . . . . . . . . . 15
Part 2—Tax Computation (Page 1 of Form
709-NA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
taxes now offers a secure and accurate way to file the
Form 709-NA, United States Gift (and
Generation-Skipping Transfer) Tax Return of
Nonresident Not a Citizen of the United States. It is an
electronic filing process that allows the Form 709-NA
to be received through the MeF system. You can e-file
a return showing a balance due and, at the same time,
authorize an electronic funds withdrawal from your
bank account. Payments are subject to limitations of
the federal tax deposit rules. Additional information is
available on the MeF information page. If help is
needed with your e-file tax needs, you may contact the
e-help Desk at 866-255-0654 (toll free).
• Electronic payments. If you have access to U.S.
banking services or electronic payment systems, you
should use direct deposit for any refunds and pay
electronically for any payments, whenever possible.
• Direct deposit. Direct deposit fields have been added
to the form on Part 2, lines 15b, 15c, and 15d. If there
is an overpayment on Part 2, line 15a, enter your direct
deposit information on Part 2, lines 15b, 15c, and 15d.
See, Line 15—Overpayment under Part 2, later, for
more information.
• Making a payment. If there is a balance due on Part
2, line 14, go to IRS.gov/Payments for information on
how to make a payment. Also, Line 14—Tax Due
under Part 2, later, for more information.
• New guidance regarding the section 2801 tax.
Section 2801 imposes a tax on U.S. citizens and
residents who receive certain gifts or bequests from
covered expatriates. For more information, see What’s
new—Estate and gift tax (Final regulations under
Section 2801, Regarding the Imposition of Tax on
Certain Gifts and Bequests from Covered Expatriates
published).
• The annual gift exclusion for 2025 is $19,000. See
Annual Exclusion, later.
• For gifts made to spouses who are not U.S. citizens,
the annual exclusion has increased to $190,000.
• The top rate for gifts and generation-skipping transfers
remains at 40%. See Table for Computing Gift Tax.
Future Developments
For the latest information about developments related to
Form 709-NA and its instructions, such as legislation
enacted after they were published, go to IRS.gov/
Form709NA.
For Gifts Made
After
and Before
Use Revision of
Form 709 Dated
–––––
January 1, 1982
November 1981
December 31, 1981
January 1, 1987
January 1987
December 31, 1986
January 1, 1989
December 1988
December 31, 1988
January 1, 1990
December 1989
December 31, 1989
October 9, 1990
October 1990
October 8, 1990
January 1, 1992
November 1991
December 31, 1992
January 1, 1998
December 1996
December 31, 1997
January 1, 2024
*
* Use the corresponding annual form.
Jan 26, 2026
• Electronic filing. Modernized e-File (MeF) for gift
Photographs of Missing Children
The IRS is a proud partner with the National Center for
Missing & Exploited Children® (NCMEC). Photographs of
missing children selected by the Center may appear in
instructions on pages that would otherwise be blank. You
can help bring these children home by looking at the
Instructions for Form 709-NA (2025) Catalog Number 94057J
Department of the Treasury Internal Revenue Service www.irs.gov
photographs and calling 1-800-THE-LOST
(1-800-843-5678) if you recognize a child.
General Instructions
Purpose of Form
Use Form 709-NA to report the following.
• Certain transfers by nonresidents not citizens of the
United States that are subject to the federal gift and
certain generation-skipping transfer (GST) taxes and
to figure the tax due, if any, on those transfers.
• Allocation of the lifetime GST exemption to property
transferred during the transferor's lifetime. (For more
details, see Part 2—GST Exemption Reconciliation,
later under Schedule D, and Regulations section
26.2632-1.)
Caution: All gift and GST taxes must be figured and filed
on a calendar-year basis. If you were a U.S. citizen or
resident for part of 2024 and made a reportable gift during
this time, you must report all gifts that you made during
2024 on Form 709. Do not file Form 709-NA for 2024. See
Coordination with Form 709, later.
Definitions
The following definitions apply in these instructions.
United States. The United States means the 50 states
and the District of Columbia.
Domicile. For gift tax purposes, a person acquires
domicile in a place by living there, for even a brief period
of time, with no definite present intention of later moving.
See Regulations sections 20.0-1 and 25.2501-1(b) for
more information.
Nonresident not a citizen of the United States
(NRNC). For gift tax purposes, a person is an NRNC if
the person is neither domiciled in nor a citizen of the
United States at the time the gift is made. A person who
acquired U.S. citizenship solely by reason of being a
citizen of a U.S. territory or by reason of birth or residence
within a U.S. territory is not treated as a U.S. citizen.
Note: A person may be a U.S. resident for income tax
purposes yet be considered a nonresident for gift tax
purposes.
Further information on U.S. federal gift tax
considerations for NRNCs of the United States is available
at IRS.gov/Businesses/Small-Business-Self-Employed/
Gift-Tax-for-Nonresidents-Notcitizens-of-the-United States
and IRS.gov/Businesses/SmallBusinesses-SelfEmployed/FAQs-Gift-Taxes-for-Nonresidents-Notcitizensof-the-United States.
Long-term U.S. resident. A U.S. resident individual is a
long-term resident 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.
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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.
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.
Special gift tax rules apply to U.S. citizens and residents
who receive covered gifts from covered expatriates. See
Taxation of Gifts From Certain Expatriates, later.
How To Complete Form 709-NA
1. Determine whether you are required to file Form
709-NA.
2. Determine what gifts you must report.
3. Complete lines 1 through 23 of Part 1—General
Information.
4. List each gift in Part 1, 2, or 3 of Schedule A, as
appropriate.
5. Complete Schedules B and D, as applicable.
6. If the gift was listed in Part 2 or 3 of Schedule A,
complete the necessary portions of Schedule D.
7. Complete Schedule A, Part 4.
8. Complete Part 2—Tax Computation.
9. Sign and date the return.
Caution: Make sure to complete page 1 and the
applicable schedules in their entirety. Returns filed without
entries in each field will not be processed.
Who Must File
In general. If you are an NRNC, you must file a Form
709-NA (whether or not any tax is ultimately due) in the
following situations.
• If, in 2025, you gave gifts of real or tangible personal
property situated within the United States to someone
in 2025 totaling more than the annual exclusion
amount of $19,000 ($190,000 in the case of gifts to
your spouse who is not a citizen of the United States),
you probably must file Form 709-NA. But see
Transfers Not Subject to the Gift Tax and Gifts to Your
Spouse, later, for more information on specific gifts
that are not taxable.
• Certain gifts, called future interests, are not subject to
the annual exclusions. You must file Form 709-NA
even if such gifts were under the annual exclusions.
See Annual Exclusion, later.
Instructions for Form 709-NA (2025)
• Spouses may not file a joint gift tax return. Each
individual is responsible to file a Form 709-NA.
• If a taxable gift is of community property, it is
considered made one-half by each spouse. For
example, a gift of $100,000 of community property is
considered a gift of $50,000 made by each spouse,
and each spouse must file a gift tax return (Form 709
or 709-NA, as appropriate).
• Likewise, each spouse must file a gift tax return (Form
709 or 709-NA, as appropriate) if they have made a
gift of property held by them as joint tenants or tenants
by the entirety.
• Only individuals are required to file gift tax returns. If a
trust, estate, partnership, or corporation makes a gift,
the individual beneficiaries, partners, or stockholders
are considered donors and may be liable for the gift
and GST taxes.
• The donor is responsible for paying the gift tax.
However, if the donor does not pay the tax, the person
receiving the gift may have to pay the tax.
• If a donor dies before filing a return, the donor's
executor must file the return.
Note: If you are a taxpayer to whom section 877(b)
applies for the tax year which includes the date of the
transfer, you are required to file a Form 709-NA to report
gifts of U.S.-situs intangible property and certain stock.
See sections 2501(a)(3), 2501(a)(5), 2511(b), and 877.
Who does not need to file. If you meet all of the
following requirements, you are not required to file Form
709-NA.
• You made no gifts during the year to your spouse.
• You did not give more than $19,000 to any one donee.
• All the gifts you made were of present interests.
Unless you are a taxpayer to whom section 877(b)
applies, you are also not required to file if your only gifts,
regardless of the amount, were of intangible property
situated within the United States or other property not
situated within the United States for gift tax purposes.
Examples of intangible property situated within the United
States are stock of U.S. corporations or debt obligations of
a U.S. person.
Note: If you made a transfer of property, for less than full
and adequate consideration, to a closely held corporation,
partnership, or limited liability company situated within the
United States holding U.S. real or tangible personal
property, and subsequently transfer an interest in that
entity, details of the original contribution to that entity
should be documented. Failure to disclose such a transfer
of real or tangible personal property to the entity on a
timely filed Form 709-NA with supporting documents may
result in a subsequent determination that a taxable gift
was made and not adequately disclosed. See Adequate
Disclosure, later.
Coordination with Form 709. If you were a U.S. citizen
or resident for part of 2025 and made a reportable gift
during this time, you must report all gifts that you made
during 2025 on Form 709. Unless otherwise specified, the
Instructions for Form 709 describe your reporting
requirements for the period of 2025 in which you were a
U.S. citizen or resident, and these Instructions for Form
Instructions for Form 709-NA (2025)
709-NA describe your reporting requirements for the
period of 2025 in which you were an NRNC.
Gift tax treaties. Gift tax treaties are in effect with the
following countries.
• Australia.
• Austria.
• Denmark.
• France.
• Germany.
• Japan.
• United Kingdom.
If you are reporting any items on this return based on
the provisions of a gift tax treaty or protocol, attach Form
8833 to this return indicating that the return position is
treaty-based. See Regulations section 301.6114-1 for
details.
Gifts to charities. For nonresidents not citizens of the
United States, for a charitable gift to be deductible, the gift
must be to a U.S. charity or trust, and the charity or trust
must use the gifted assets within the United States.
If the only gifts you made during the year are deductible
as gifts to charities, you do not need to file a return as long
as you transferred your entire interest in the property to
qualifying charities. If you transferred only a partial
interest, or transferred part of your interest to someone
other than a charity, you must still file a return and report
all of your gifts to charities.
Note: See Pub. 526, Charitable Contributions, for more
information on identifying a qualified charity.
If you are required to file a return to report noncharitable
gifts and you made gifts to charities, you must include all
of your gifts to charities on the return.
Transfers Subject to the Gift Tax
If you are an NRNC, the federal gift tax generally applies
to any transfer by gift of real or tangible personal property
situated in the United States that you made directly or
indirectly, in trust, or by any other means.
The gift tax applies not only to the free transfer of any
kind of property, but also to sales or exchanges, not made
in the ordinary course of business, where value of the
money (or property) received is less than the value of what
is sold or exchanged. The gift tax is in addition to any
other tax, such as federal income tax, paid or due on the
transfer.
The exercise or release of a general power of
appointment may be a gift by the individual possessing
the power. General powers of appointment are those in
which the holders of the power can appoint the property
under the power to themselves, their creditors, their
estates, or the creditors of their estates. To qualify as a
power of appointment, it must be created by someone
other than the holder of the power.
Sections 2701 (see Section 2701 Elections, later) and
2702 provide rules for determining whether certain
transfers to a family member of interests in corporations,
partnerships, and trusts are gifts. The rules of section
2704 determine whether the lapse of any voting or
liquidation right is a gift.
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Gifts to your spouse. If you are an NRNC, you must file
a gift tax return if you made any gift to your U.S. citizen
spouse of a terminable interest that does not meet the
exception as described later under Life estate with power
of appointment, or if your spouse is not a U.S. citizen and
the total gifts you made to your spouse in the 2025 tax
year exceed $190,000.
You must also file a gift tax return to make the qualified
terminable interest property (QTIP) election described
under Line 17. Election Out of QTIP Treatment of
Annuities, later.
Except as described earlier, you do not have to file a
gift tax return to report gifts to your spouse regardless of
the amount of these gifts and regardless of whether the
gifts are present or future interests.
Transfers Not Subject to the Gift Tax
Four types of transfers are not subject to the gift tax.
These are:
• Transfers to political organizations,
• Transfers to certain exempt organizations,
• Payments that qualify for the educational exclusion,
and
• Payments that qualify for the medical exclusion.
These transfers are not “gifts” as that term is used on
Form 709-NA and in its instructions. You need not file a
Form 709-NA to report these transfers and should not list
them on Schedule A of Form 709-NA if you do file Form
709-NA.
Political organizations. The gift tax does not apply to a
transfer to a political organization (defined in section
527(e)(1)) for the use of the organization.
Certain exempt organizations. The gift tax does not
apply to a transfer to any civic league or other organization
described in section 501(c)(4); any labor, agricultural, or
horticultural organization described in section 501(c)(5);
or any business league or other organization described in
section 501(c)(6) for the use of such organization,
provided that such organization is exempt from tax under
section 501(a). Also, see Line 7. Charitable Deduction,
later.
Educational exclusion. The gift tax does not apply to an
amount you paid on behalf of an individual to a qualifying
domestic or foreign educational organization as tuition for
the education or training of the individual. A qualifying
educational organization is one that normally maintains a
regular faculty and curriculum and normally has a
regularly enrolled body of pupils or students in attendance
at the place where its educational activities are regularly
carried on. See section 170(b)(1)(A)(ii) and its regulations.
The payment must be made directly to the qualifying
educational organization and it must be for tuition. No
educational exclusion is allowed for amounts paid for
books, supplies, room and board, or other similar
expenses that are not direct tuition costs. To the extent
that the payment to the educational organization was for
something other than tuition, it is a gift to the individual for
whose benefit it was made, and may be offset by the
annual exclusion if it is otherwise available.
Contributions to a qualified tuition program (QTP) on
behalf of a designated beneficiary do not qualify for the
educational exclusion. See Line A. Qualified Tuition
Programs (529 Plans or Programs) under Schedule A,
later.
Medical exclusion. The gift tax does not apply to an
amount you paid on behalf of an individual to a person or
institution that provided medical care for the individual.
The payment must be to the care provider. The medical
care must meet the requirements of section 213(d)
(definition of medical care for income tax deduction
purposes). Medical care includes expenses incurred for
the diagnosis, cure, mitigation, treatment, or prevention of
disease, or for the purpose of affecting any structure or
function of the body, or for transportation primarily for and
essential to medical care. Medical care also includes
amounts paid for medical insurance on behalf of any
individual.
The medical exclusion does not apply to amounts paid
for medical care that are reimbursed by the donee's
insurance. If payment for a medical expense is reimbursed
by the donee's insurance company, your payment for that
expense, to the extent of the reimbursed amount, is not
eligible for the medical exclusion and you are considered
to have made a gift to the donee of the reimbursed
amount.
To the extent that the payment was for something other
than medical care, it is a gift to the individual on whose
behalf the payment was made and may be offset by the
annual exclusion if it is otherwise available.
The medical and educational exclusions are allowed
without regard to the relationship between you and the
donee. For examples illustrating these exclusions, see
Regulations section 25.2503-6(c).
Qualified disclaimers. A donee's refusal to accept a gift
is called a disclaimer. If a person makes a qualified
disclaimer of any interest in property, the property will be
treated as if it had never been transferred to that person.
Accordingly, the disclaimant is not regarded as making a
gift to the person who receives the property because of
the qualified disclaimer.
Requirements. To be a qualified disclaimer, a refusal
to accept an interest in property must meet the following
conditions.
1. The refusal must be in writing.
2. The refusal must be received by the donor, the legal
representative of the donor, the holder of the legal title
to the property disclaimed, or the person in
possession of the property within 9 months after the
later of:
a. The day the transfer creating the interest is made,
or
b. The day the disclaimant reaches age 21.
3. The disclaimant must not have accepted the interest
or any of its benefits.
4. As a result of the refusal, the interest must pass
without any direction from the disclaimant to either:
a. The spouse of the decedent, or
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Instructions for Form 709-NA (2025)
b. A person other than the disclaimant.
5. The refusal must be irrevocable and unqualified.
The 9-month period for making the disclaimer is
generally determined separately for each taxable transfer.
For gifts, the period begins on the date the transfer is a
completed transfer for gift tax purposes.
Annual Exclusion
The first $19,000 of gifts of present interest to each donee
during the calendar year is subtracted from total gifts in
figuring the amount of taxable gifts. For a gift in trust, each
beneficiary of the trust is treated as a separate donee for
purposes of the annual exclusion, but a gift in trust might
not be a gift of a present interest.
All of the gifts made during the calendar year to a
donee are fully excluded under the annual exclusion if
they are all gifts of present interest and they total $19,000
or less.
Note: For gifts made to spouses who are not U.S.
citizens, the annual exclusion is $190,000, provided the
additional (above the $19,000 annual exclusion) $171,000
gift would otherwise qualify for the gift tax marital
deduction (as described in the Schedule A, Part 4, line 4,
instructions, later).
Note: Only the annual exclusion (and not the marital
deduction) applies to gifts made to spouses who are not
citizens of the United States. Deductions and credits are
not considered in determining gift tax liability for such
transfers. But see Gift tax treaties, earlier.
A gift of a future interest cannot be excluded under the
annual exclusion.
A gift is considered a present interest if the donee has
all immediate rights to the use, possession, and
enjoyment of the property or income from the property.
A gift is considered a future interest if the donee's rights
to the use, possession, and enjoyment of the property or
income from the property will not begin until some future
date. Future interests include reversions, remainders, and
other similar interests or estates.
A contribution to a QTP or to a qualified ABLE program
on behalf of a designated beneficiary is considered a gift
of a present interest.
A gift to a minor is considered a present interest if all of
the following conditions are met.
1. Both the property and its income may be expended
by, or for the benefit of, the minor before the minor
reaches age 21.
2. All remaining property and its income must pass to
the minor on the minor's 21st birthday.
3. If the minor dies before the age of 21, the property
and its income will be payable either to the minor's
estate or to whomever the minor may appoint under a
general power of appointment.
The gift of a present interest to more than one donee as
joint tenants qualifies for the annual exclusion for each
donee.
Instructions for Form 709-NA (2025)
Transfers Subject to the GST Tax
You must report on Form 709-NA the GST tax imposed on
inter vivos direct skips. An inter vivos direct skip is a
transfer made during the donor's lifetime that is:
• Subject to the gift tax,
• Of an interest in property, and
• Made to a skip person. (See Gifts Subject to Both Gift
and GST Taxes, later.)
A transfer is subject to the gift tax if it is required to be
reported on Schedule A of Form 709-NA under the rules
contained in the gift tax portions of these instructions.
Therefore, transfers made to political organizations,
transfers made to certain exempt organizations, transfers
that qualify for the medical or educational exclusion,
transfers that are fully excluded under the annual
exclusion, and most transfers made to your spouse are
not subject to the GST tax.
Transfers subject to the GST tax are described in
further detail in the instructions.
Caution: Certain transfers, particularly transfers to a
trust, that are not subject to gift tax and are therefore not
subject to the GST tax on Form 709-NA may be subject to
the GST tax at a later date. This is true even if the transfer
is less than the $19,000 annual exclusion. In this instance,
you may want to apply a GST exemption amount to the
transfer on this return or on a Notice of Allocation.
However, you should be aware that a GST exemption may
be automatically allocated to the gift if the trust that
receives the gift is a “GST trust” (as defined under section
2632(c)). For more information, see Part 2—GST
Exemption Reconciliation under Schedule D, and Part
3—Indirect Skips and Other Transfers in Trust under
Schedule A.
Transfers Subject to an Estate Tax Inclusion
Period (ETIP)
Certain transfers receive special treatment if the
transferred property is subject to an ETIP. An ETIP is the
period during which, should the donor die, the value of
transferred property would be includible (other than by
reason of section 2035) in the gross estate of the donor or
the spouse of the donor. For transfers subject to an ETIP,
GST tax reporting is required at the close of the ETIP.
For example, if A transfers a house to a qualified
personal residence trust for a term of 10 years, with the
remainder to A’s granddaughter, the value of the house
would be includible in A’s estate if A died within the
10-year period during which A retained an interest in the
trust. In this case, a portion of the transfer to the trust is a
completed gift that must be reported in Part 1 of
Schedule A. The GST portion of the transfer would not be
reported until A died or A’s interest in the trust otherwise
ended.
Report the gift portion of such a transfer on Schedule A,
Part 1, at the time of the actual transfer. Report the GST
portion on Schedule D, Part 1, but only at the close of the
ETIP. Use Form 709-NA only to report those transfers
where the ETIP closed due to something other than the
donor's death. (If the ETIP closed as the result of the
donor's death, report the transfer on Form 706, United
5
States Estate (and Generation-Skipping Transfer) Tax
Return.)
If you are filing this Form 709-NA solely to report the
GST portion of transfers subject to an ETIP, complete the
form as you normally would with the following exceptions.
1. Write “ETIP” at the top of page 1.
2. Complete only lines 1 through 4, 8 through 11, and 15
through 18 of Part I—General Information.
citizen or resident, domestic trust, or electing foreign trust
that receives the covered gift or covered bequest. For
more information on the section 2801 tax, see section
2801 and Regulations section 28.2801. Form 709-NA
should be timely filed to avoid the potential for subjecting
property to both gift tax (payable by the covered expatriate
making the gift) and the section 2801 tax (payable by the
U.S. citizen or resident receiving the property). See
section 2801(e)(2)(A) and Regulations section
28.2801-3(c)(1) for details.
3. Complete Schedule D. Complete columns (b) and (c)
of Schedule D, Part 1, as explained in the instructions
for that schedule.
When To File
4. Complete only lines 10 and 11 of Schedule A, Part 4.
Generally, you must file Form 709-NA no earlier than
January 1, but not later than April 15, of the year after the
gift was made. However, in instances when April 15 falls
on a Saturday, Sunday, or legal holiday, Form 709-NA will
be due on the next business day. See section 7503.
5. Complete Part 2—Tax Computation.
Section 2701 Elections
Caution: Section 2701 elections may only be made by an
NRNC whose transfer of property is taxable under section
2501(a)(3) or (a)(5).
The special valuation rules of section 2701 contain
three elections that you can make only with Form 709-NA.
1. A transferor may elect to treat a qualified payment
right that the transferor holds (and all other rights of
the same class) as other than a qualified payment
right.
2. A person may elect to treat a distribution right held by
that person in a controlled entity as a qualified
payment right.
3. An interest holder may elect to treat as a taxable
event the payment of a qualified payment that occurs
more than 4 years after its due date.
The elections described in (1) and (2) must be made on
the Form 709-NA that is filed by the transferor to report the
transfer that is being valued under section 2701. The
elections are made by attaching a statement to Form
709-NA. For information on what must be in the statement
and for definitions and other details on the elections, see
section 2701 and Regulations section 25.2701-2(c).
The election described in (3) may be made by attaching
a statement to the Form 709-NA filed by the recipient of
the qualified payment for the year the payment is received.
If the election is made on a timely filed return, the taxable
event is deemed to occur on the date the qualified
payment is received. If it is made on a late-filed return, the
taxable event is deemed to occur on the first day of the
month immediately preceding the month in which the
return is filed. For information on what must be in the
statement and for definitions and other details on this
election, see section 2701 and Regulations section
25.2701-4(d).
All of the elections may be revoked, but only with the
consent of the IRS.
Taxation of Gifts From Certain Expatriates
Section 2801 tax. Section 2801 imposes a tax on the
receipt of covered gifts and covered bequests by a U.S.
citizen or resident from a covered expatriate during a
calendar year. The section 2801 tax is paid by the U.S.
6
Form 709-NA is an annual return.
If the donor died during 2025, the executor must file the
donor's 2025 Form 709-NA not later than the earlier of:
• The due date (with extensions) for filing the donor's
estate tax return; or
• April 15, 2026, or the extended due date granted for
filing the donor's gift tax return.
Extension of Time To File
There are two methods of extending the time to file the gift
tax return. Neither method extends the time to pay the gift
or GST tax. If you want an extension of time to pay the gift
or GST tax, you must request that separately. See
Regulations section 25.6161-1.
By extending the time to file your income tax return.
Any extension of time granted for filing your calendar year
2025 federal income tax return will also automatically
extend the time to file your 2025 federal gift tax return.
Income tax extensions are made by using Form 4868,
Application for Automatic Extension of Time To File U.S.
Individual Income Tax Return; or Form 2350, Application
for Extension of Time To File U.S. Income Tax Return. You
may only use these forms to extend the time for filing your
gift tax return if you are also requesting an extension of
time to file your income tax return.
By filing Form 8892. If you do not request an extension
for your income tax return, use Form 8892, Application for
Automatic Extension of Time To File Form 709-NA and/or
Payment of Gift/Generation-Skipping Transfer Tax, to
request an automatic 6-month extension of time to file
your federal gift tax return. In addition to containing an
extension request, Form 8892 also serves as a payment
voucher (Form 8892-V) for a balance due on federal gift
taxes for which you are extending the time to file. For more
information, see Form 8892.
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 709-NA (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 709-NA at the following address.
Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999
If using a PDS, file at this address.
Internal Revenue Service
333 W. Pershing Road
Kansas City, MO 64108
Amending Form 709-NA To Provide
Supplemental Information
If you find that you must make a correction on a return that
has already been filed, and/or provide supplemental
information, you should:
• File another Form 709-NA;
• Check the amended return box on line 23b of Part
I—General Information;
• Include a statement of what has changed, along with
the supporting information; and
• Attach a copy of the original Form 709-NA that has
already been filed.
File the amended Form 709-NA 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 this 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.
Adequate Disclosure
Caution: To begin the running of the statute of limitations
for a gift, the gift must be adequately disclosed on Form
709-NA (or an attached statement) filed for the year of the
gift.
In general, a gift will be considered adequately
disclosed if the return or statement includes the following.
• A full and complete Form 709-NA.
• A description of the transferred property and any
consideration received by the donor.
Instructions for Form 709-NA (2025)
• The identity of, and relationship between, the donor
and each donee.
• If the property is transferred in trust, the trust's
employer identification number (EIN) and a brief
description of the terms of the trust (or a copy of the
trust instrument in lieu of the description).
• Either a qualified appraisal or a detailed description of
the method used to determine the fair market value
(FMV) of the gift.
See Regulations sections 301.6501(c)-1(e) and (f) for
details, including what constitutes a qualified appraisal,
the information required if no appraisal is provided, and
the information required for transfers under sections 2701
and 2702.
Penalties
Late filing and late payment. Section 6651 imposes
penalties for both late filing and late payment, unless there
is reasonable cause for the delay. There are also penalties
for willful failure to file a return on time and willful attempt
to evade or defeat payment of tax.
Reasonable-cause determinations. If you receive a
notice about penalties after you file Form 709-NA, send an
explanation and we will determine if you meet
reasonable-cause criteria. Do not attach an explanation
when you file Form 709-NA.
Accuracy-related penalties. Section 6662 provides a
20% penalty for underpayments of gift tax due to
negligence, intentional disregard of rules and regulations,
or a substantial or gross valuation understatement. A
substantial valuation understatement occurs when the
reported value of property is 65% or less of the actual
value of the property. A gross valuation understatement
occurs when the reported value of the property listed is
40% or less of the actual value of the property. No penalty
will be assessed if the underpayment of tax, attributable to
substantial or gross valuation understatement, does not
exceed $5,000.
Return preparer. Penalties may also be applied to tax
return preparers, including gift tax return preparers.
Gift tax return preparers who prepare any return or
claim for refund that reflects an understatement of tax
liability due to an unreasonable position are subject to a
penalty equal to the greater of $1,000 or 50% of the
income earned (or to be earned) for the preparation of
each such return. Gift tax return preparers who prepare
any return or claim for refund with an understatement of
tax liability due to willful or reckless conduct can be
penalized $5,000 or 75% of the income derived (or to be
derived) for the preparation of the return. See section
6694 and, 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.
Joint Tenancy
If you buy U.S.-situs property with your own funds and the
title to the property is held by you and a donee as joint
tenants with right of survivorship and if either you or the
donee may give up those rights by severing your interest,
you have made a gift to the donee in the amount of half
the value of the property.
7
If you create and fund a joint bank account for yourself
and a donee (or a similar kind of ownership by which you
can get back the entire fund without the donee's consent),
you have made a gift to the donee when the donee draws
on the account for the donee’s own benefit. The amount of
the gift is the amount that the donee took out without any
obligation to repay you. This means that any withdrawal
made by the nonresident spouse must be reported on a
Form 709-NA unless it can be shown that the amounts
withdrawn by the nonresident spouse were limited to the
nonresident spouse’s pro rata share of the amount
contributed. Failure to disclose the withdrawal on a timely
filed Form 709-NA with supporting documents attached to
substantiate contribution may result in a determination at
some later time, either upon review of a subsequent gift,
or estate tax filing, that a taxable gift was previously made
and not disclosed. See Adequate Disclosure, earlier.
If the added joint tenant is your spouse who is a U.S.
citizen, you do not need to enter the gift on Schedule A. If
your spouse is a resident of the United States or an
NRNC, enter the gift on Schedule A. See Gifts to Your
Spouse, later.
If the gift of joint-tenancy property is one of U.S.-situs or
deemed U.S.-situs intangible property, see Who Must File
and Who does not need to file, earlier.
Questions about the taxability of joint-tenant
transactions may include one of timing. Documentation of
these transactions should be maintained. See
Supplemental Documents, later.
Transfer of Certain Life Estates
Received From Spouse
Specific Instructions
Part 1—General Information
Line 3. U.S. Taxpayer Identification Number
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 3. If you do not
have an SSN, ITIN, or IRSN, leave line 3 blank.
Line 4. Legal Residence (Domicile)
For gift tax purposes, an individual acquires domicile in a
place by living there, for even a brief period of time, with
no definite present intention of later moving.
Enter the state of the United States (including the
District of Columbia) or a foreign country in which you
legally reside or are domiciled at the time of the gift.
Line 5. Citizenship
Enter your citizenship.
Lines 8a–14. Address
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, county, or state.
Caution: This section will apply only in rare
circumstances such as where you received QTIP while a
U.S. citizen or pursuant to a tax treaty or protocol.
If you received a qualified terminable interest (see
Line 17. Election Out of QTIP Treatment of Annuities
under Schedule A, later) from your spouse for which a
marital deduction was elected on your spouse's estate or
gift tax return, you will be subject to the gift tax (and GST
tax, if applicable) if you dispose of all or part of your life
income interest (by gift, sale, or otherwise).
P.O. box. Enter your box number only if your post office
doesn't deliver mail to your home.
Generally, the entire value of the property transferred
will be treated as a taxable gift less:
Do not enter on Schedule A any gift or part of a gift that
qualifies for the political organization, educational, or
medical exclusion. In the instructions below, “gifts” means
transfers (or parts of transfers) that do not qualify for the
political organization, educational, or medical exclusion.
1. The amount you received (if any) for the life income
interest; and
2. The amount (if any) determined after the application
of section 2702, valuing certain retained interests at
zero, for the life income interest you retained after the
transfer.
That portion of the property's value that is attributable
to the remainder interest is a gift of a future interest for
which no annual exclusion is allowed. To the extent that
you transferred the life income interest without receiving
any value in return, the transfer is a gift, and you may
claim an annual exclusion, treating the person to whom
you transferred the interest as the donee for purposes of
figuring the annual exclusion.
8
Specific instructions for Part 2—Tax Computation are
discussed later. Because you must complete Schedules
A, B, and D to fill out Part 2, you will find instructions for
these schedules later.
Schedule A. Computation of Taxable
Gifts
Line A. Valuation Discounts
If the value of any gift you report in either Part 1, Part 2, or
Part 3 of Schedule A includes a discount for lack of
marketability, a minority interest, a fractional interest in real
estate, blockage, market absorption, or for any other
reason, answer “Yes” to the question at the top of
Schedule A. Also attach an explanation giving the basis
for the claimed discounts and showing the amount of the
discounts taken.
Instructions for Form 709-NA (2025)
Line B. Qualified Tuition Programs (529 Plans or
Programs)
If, in 2025, you contributed more than $19,000 to a QTP
on behalf of any one person, you may elect to treat up to
$95,000 of the contribution for that person as if you had
made it ratably over a 5-year period. The election allows
you to apply the annual exclusion to a portion of the
contribution in each of the 5 years, beginning in 2025. You
can make this election for as many separate people as
you made QTP contributions.
You can only apply the election to a maximum of
$95,000. You must report all of your 2025 QTP
contributions for any single person that exceed $95,000
(in addition to any other gifts you made to that person).
For each of these 5 years, you report in Part 1 of
Schedule A one-fifth (20%) of the amount for which you
made the election. In column (e) of Part 1, list the date of
the gift as the calendar year for which you are deemed to
have made the gift (that is, the year of the current Form
709-NA you are filing). Do not list the actual year of
contribution for subsequent years.
However, if in any of the last 4 years of the election, you
did not make any other gifts that would require you to file a
Form 709 or 709-NA, you do not need to file Form 709-NA
to report that year's portion of the election amount.
Example. In 2025, Pat contributed $100,000 to a QTP
for the benefit of Max. Pat elects to treat $95,000 of this
contribution as having been made ratably over a 5-year
period. Accordingly, for 2025, Pat reports the following.
$5,000
+ $19,000
$24,000
(the amount of the contribution that exceeded
$95,000)
(the one-fifth portion from the election)
the total gift to A listed in Part 1 of Schedule A
for 2025
In 2026, Pat gives a gift of $20,000 cash to Alex and no
other gifts. On Pat’s Form 709-NA, Pat reports in Part 1 of
Schedule A the $20,000 gift to Alex and a $19,000 gift to
Max (the one-fifth portion of the 2025 gift that is treated as
made in 2026). In column (e) of Part 1, Pat lists “2026” as
the date of the gift.
Pat makes no gifts in 2027, 2028, or 2029. Pat is not
required to file Form 709-NA in any of those years to
report the one-fifth portion of the QTP gift because Pat is
not otherwise required to file Form 709-NA.
You make the election by checking the box on line A at
the top of Schedule A. The election must be made for the
calendar year in which the contribution is made. Also,
attach an explanation that includes the following.
• The total amount contributed per individual
beneficiary.
• The amount for which the election is being made.
• The name of the individual for whom the contribution
was made.
Caution: Contributions to QTPs do not qualify for the
education exclusion.
Instructions for Form 709-NA (2025)
How To Complete Parts 1, 2, and 3
After you determine which gifts you made in 2025 that are
subject to the gift tax, list them on Schedule A. You must
divide these gifts between:
1. Part 1—those subject only to the gift tax (gifts made to
nonskip persons—see Part 1—Gifts Subject Only to
Gift Tax, later);
2. Part 2—those subject to both the gift and GST taxes
(gifts made to skip persons—see Gifts Subject to
Both Gift and GST Taxes and Part 2—Direct Skips,
later); and
3. Part 3—those subject only to the gift tax at this time
but which could later be subject to GST tax (gifts that
are indirect skips—see Part 3—Indirect Skips and
Other Transfers in Trust, later).
If you need more space, attach a separate sheet using
the same format as Schedule A.
Tip: Use the following guidelines when entering gifts on
Schedule A.
• Enter a gift only once—in Part 1, 2, or 3.
• Do not enter any gift or part of a gift that qualified for
the political organization, educational, or medical
exclusion.
Gifts to Donees Other Than Your Spouse
You must always enter all gifts of future interests that you
made during the calendar year regardless of their value.
If the total gifts of present interests to any donee are
more than $19,000 in the calendar year, then you must
enter all such gifts that you made during the year to or on
behalf of that donee, including those gifts that will be
excluded under the annual exclusion. If the total is
$19,000 or less, you need not enter on Schedule A any
gifts (except gifts of future interests) that you made to that
donee. Enter these gifts in the top half of Part 1, 2, or 3, as
applicable.
Gifts to Your Spouse
Spouses who are not U.S. citizens. If your spouse is
not a U.S. citizen and you gave your spouse a gift of a
future interest, you must report on Schedule A all gifts to
your spouse for the year. If all gifts to your spouse were
present interests, do not report on Schedule A any gifts to
your spouse if the total of such gifts for the year does not
exceed $190,000 and all gifts in excess of $19,000 would
qualify for a marital deduction if your spouse were a U.S.
citizen (see the instructions for Schedule A, Part 4, line 4).
If the gifts exceed $190,000, you must report all of the gifts
even though some may be excluded.
Spouses who are U.S. citizens. Except for the gifts
described below, you do not need to enter any of your gifts
to your U.S. citizen-spouse on Schedule A.
Terminable interests. Terminable interests are defined
in the instructions for Part 4, line 4. If all the terminable
interests you gave to your spouse qualify as life estates
with power of appointment (defined under Life estate with
power of appointment, later), you do not need to enter any
of them on Schedule A.
9
However, if you gave your spouse any terminable
interest that does not qualify as a life estate with power of
appointment, you must report on Schedule A all gifts of
terminable interests you made to your spouse during the
year.
Charitable remainder trusts. If you make a gift to a
charitable remainder trust and your spouse is the only
noncharitable beneficiary (other than yourself), the
interest you gave to your spouse is not considered a
terminable interest and, therefore, should not be shown on
Schedule A. See section 2523(g)(1). For definitions and
rules concerning these trusts, see section 2056(b)(8)(B).
Future interest. Generally, you should not report a gift of
a future interest to your spouse unless the future interest is
also a terminable interest that is required to be reported as
described earlier. However, if you gave a gift of a future
interest to your spouse and you are required to report the
gift on Form 709-NA because you gave the present
interest to a donee other than your spouse, then you
should enter the entire gift, including the future interest
given to your spouse, on Schedule A. You should use the
rules under Gifts Subject to Both Gift and GST Taxes,
later, to determine whether to enter the gift on Schedule A,
Part 1, 2, or 3.
Gifts Subject to Both Gift and GST
Taxes
Definitions
Direct skip. The GST tax you must report on Form
709-NA is that imposed only on inter vivos direct skips. An
inter vivos direct skip is a transfer that is:
• Subject to the gift tax,
• Of an interest in property, and
• Made to a skip person.
All three requirements must be met before the gift is
subject to the GST tax.
A gift is “subject to the gift tax” if you are required to list
it on Schedule A of Form 709-NA. However, if you make a
nontaxable gift (which is a direct skip) to a trust for the
benefit of an individual, this transfer is subject to the GST
tax unless:
1. During the lifetime of the beneficiary, no corpus or
income may be distributed to anyone other than the
beneficiary; and
2. If the beneficiary dies before the termination of the
trust, the assets of the trust will be included in the
gross estate of the beneficiary.
a trust includes life estates with remainders, terms for
years, and insurance and annuity contracts. A transfer of
property that is conditional on the occurrence of an event
is a transfer in trust.
Interest in property. If a gift is made to a natural person,
it is always considered a gift of an interest in property for
purposes of the GST tax.
If a gift is made to a trust, a natural person will have an
interest in the property transferred to the trust if that
person either has a present right to receive income or
corpus from the trust (such as an income interest for life)
or is a permissible current recipient of income or corpus
from the trust (for example, possesses a general power of
appointment).
Skip person. A donee, who is a natural person, is a skip
person if that donee is assigned to a generation that is 2
or more generations below the generation assignment of
the donor. See Determining the Generation of a Donee,
later.
A donee that is a trust is a skip person if all the interests
in the property transferred to the trust (as defined above)
are held by skip persons.
A trust will also be a skip person if there are no interests
in the property transferred to the trust held by any person,
and future distributions or terminations from the trust can
be made only to skip persons.
Nonskip person. A nonskip person is any donee who is
not a skip person.
Determining the Generation of a Donee
Generally, a generation is determined along family lines as
follows.
1. If the donee is a lineal descendant of a grandparent of
the donor (for example, the donor's cousin, niece,
nephew, etc.), the number of generations between the
donor and the descendant (donee) is determined by
subtracting the number of generations between the
grandparent and the donor from the number of
generations between the grandparent and the
descendant (donee).
2. If the donee is a lineal descendant of a grandparent of
a spouse (or former spouse) of the donor, the number
of generations between the donor and the
descendant (donee) is determined by subtracting the
number of generations between the grandparent and
the spouse (or former spouse) from the number of
generations between the grandparent and the
descendant (donee).
Note: If the property transferred in the direct skip would
have been includible in the donor's estate if the donor died
immediately after the transfer, see Transfers Subject to an
Estate Tax Inclusion Period (ETIP), earlier.
To determine if a gift “is of an interest in property” and
“is made to a skip person,” you must first determine if the
donee is a “natural person” or a “trust,” as defined below.
3. A person who at any time was married to a person
described in (1) or (2) above is assigned to the
generation of that person. A person who at any time
was married to the donor is assigned to the donor's
generation.
Trust. For purposes of the GST tax, a trust includes not
only an ordinary trust, but also any other arrangement
(other than an estate) that although not explicitly a trust,
has substantially the same effect as a trust. For example,
A person who is not assigned to a generation according
to (1), (2), (3), or (4) above is assigned to a generation
based on the person’s birth date as follows.
10
4. A relationship by adoption or half-blood is treated as a
relationship by whole-blood.
Instructions for Form 709-NA (2025)
1. A person who was born not more than 121/2 years
after the donor is in the donor's generation.
2. A person born more than 121/2 years, but not more
than 371/2 years, after the donor is in the first
generation younger than the donor.
3. Similar rules apply for a new generation every 25
years.
If more than one of the rules for assigning generations
apply to a donee, that donee is generally assigned to the
youngest of the generations that would apply.
If an estate, trust, partnership, corporation, or other
entity (other than governmental entities and certain
charitable organizations and trusts, described in sections
511(a)(2) and 511(b)(2), as discussed later) is a donee,
then each person who indirectly receives the gift through
the entity is treated as a donee and is assigned to a
generation as explained in the above rules.
Charitable organizations and trusts, described in
sections 511(a)(2) and 511(b)(2), and governmental
entities are assigned to the donor's generation. Transfers
to such organizations are therefore not subject to the GST
tax. These gifts should always be listed in Part 1 of
Schedule A.
Generation assignments under Notice 2017-15.
Notice 2017-15 permits a taxpayer to reduce the GST
exemption allocated to transfers that were made to or for
the benefit of transferees whose generation assignment is
changed as a result of the Windsor decision. A taxpayer’s
GST exemption that was allocated to a transfer to a
transferee (or a trust for the sole benefit of such
transferee) whose generation assignment should have
been determined on the basis of a familial relationship as
the result of the Windsor decision, and is a nonskip
person, is deemed void. For additional information, go to
IRS.gov/Businesses/Small-Businesses-Self-Employed/
Estate-and-Gift-Taxes.
Charitable Remainder Trusts
Gifts in the form of charitable remainder annuity trusts,
charitable remainder unitrusts, and pooled income funds
are not transfers to skip persons and therefore are not
direct skips. You should always list these gifts in Part 1 of
Schedule A even if all of the life beneficiaries are skip
persons.
Generation Assignment Where Intervening
Parent Is Deceased
If you made a gift to your grandchild and at the time you
made the gift, the grandchild's parent (who is your or your
spouse's or your former spouse's child) is deceased, then
for purposes of generation assignment, your grandchild is
considered to be your child rather than your grandchild.
Your grandchild's children will be treated as your
grandchildren rather than your great-grandchildren.
This rule is also applied to your lineal descendants
below the level of grandchild. For example, if your
grandchild is deceased, your great-grandchildren who are
lineal descendants of the deceased grandchild are
considered your grandchildren for purposes of the GST
tax.
Instructions for Form 709-NA (2025)
This special rule may also apply in other cases of the
death of a parent of the transferee. If property is
transferred to a descendant of a parent of the transferor
and that person's parent (who is a lineal descendant of the
parent of the transferor) is deceased at the time the
transfer is subject to gift or estate tax, then for purposes of
generation assignment, the individual is treated as a
member of the generation that is 1 generation below the
lower of:
• The transferor's generation, or
• The generation assignment of the youngest living
ancestor of the individual who is also a descendant of
the parent of the transferor.
The same rules apply to the generation assignment of
any descendant of the individual.
This rule does not apply to a transfer to an individual
who is not a lineal descendant of the transferor if the
transferor at the time of the transfer has any living lineal
descendants.
If any transfer of property to a trust would have been a
direct skip except for this generation assignment rule, then
the rule also applies to transfers from the trust attributable
to such property.
90-day rule. For assigning individuals to generations
for purposes of the GST tax, any individual who dies no
later than 90 days after a transfer occurring by reason of
the death of the transferor is treated as having
predeceased the transferor. The 90-day rule applies to
transfers occurring on or after July 18, 2005. See
Regulations section 26.2651-1(a)(2)(iii) for more
information.
Examples
The GST rules can be illustrated by the following
examples.
Example 1. You give your house to your daughter with
the remainder then passing to your daughter’s children.
This gift is made to a “trust” even though there is no
explicit trust instrument. The interest in the property
transferred (the present right to use the house) is
transferred to a nonskip person (your daughter).
Therefore, the trust is not a skip person because there is
an interest in the transferred property that is held by a
nonskip person, and the gift is not a direct skip. The
transfer is an indirect skip, however, because on the death
of the daughter, a termination of your daughter’s interest in
the trust will occur that may be subject to the GST tax. See
Part 3—Indirect Skips and Other Transfers in Trust, later,
for a discussion of how to allocate GST exemption to such
a trust.
Example 2. You give $100,000 to your grandchild.
This gift is a direct skip that is not made in trust. You
should list it in Part 2 of Schedule A.
Example 3. You establish a trust that is required to
accumulate income for 10 years and then pay its income
to your grandchildren for their lives and upon their deaths
distribute the corpus to their children. Because the trust
has no current beneficiaries, there are no present interests
in the property transferred to the trust. All of the persons to
whom the trust can make future distributions (including
11
distributions upon the termination of interests in property
held in trust) are skip persons (that is, your grandchildren
and great-grandchildren). Therefore, the trust itself is a
skip person and you should list the gift in Part 2 of
Schedule A.
Example 4. You establish a trust that pays all of its
income to your grandchildren for 10 years. At the end of
10 years, the corpus is to be distributed to your children.
Because for this purpose interests in trusts are defined
only as present interests, all of the interests in this trust
are held by skip persons (the children's interests are future
interests). Therefore, the trust is a skip person and you
should list the entire amount you transferred to the trust in
Part 2 of Schedule A even though some of the trust's
ultimate beneficiaries are nonskip persons.
Part 1—Gifts Subject Only to Gift Tax
List in Part 1 gifts subject only to the gift tax. Generally, all
of the gifts you made to your spouse (that are required to
be listed, as described earlier), to your children, and to
charitable organizations are not subject to the GST tax
and should therefore be listed only in Part 1.
If a transfer results in gifts to two or more individuals
(such as a life estate to one with remainder to the other),
list the gift to each separately.
Number and describe all gifts (including charitable,
public, and similar gifts) in the columns provided in
Schedule A.
Columns (b) Through (d)
Describe each gift in enough detail so that the property
can be easily identified, as explained below.
For real estate, give:
• A legal description of each parcel;
• The street number, name, and area if the property is
located in a city; and
• A short statement of any improvements made to the
property.
For interests in property based on the length of a
person's life, give the date of birth of the person.
For transfers of intangible assets reportable by a donor
under section 2501(a)(3), include detailed information
about the property transferred sufficient to identify the
specific property.
Clearly identify in the description column which gifts
create the opening of an ETIP as described under
Transfers Subject to an Estate Tax Inclusion Period (ETIP),
earlier. Describe the interest that is creating the ETIP. An
allocation of GST exemption to property subject to an
ETIP that is made prior to the close of the ETIP becomes
effective no earlier than the date of the close of the ETIP.
See Schedule D. Computation of GST Tax, later.
Column (e). Donor's Adjusted Basis of Gift
Show the basis you would use for income tax purposes if
the gift were sold or exchanged. Generally, this means
12
cost plus improvements, less applicable depreciation,
amortization, and depletion.
For more information on adjusted basis, see Pub. 551,
Basis of Assets.
Columns (f) and (g). Date and Value of Gift
The value of a gift is the FMV of the property on the date
the gift is made (valuation date). The FMV is the price at
which the property would change hands between a willing
buyer and a willing seller, when neither is forced to buy or
to sell, and when both have reasonable knowledge of all
relevant facts. FMV may not be determined by a forced
sale price, nor by the sale price of the item in a market
other than that in which the item is most commonly sold to
the public. The location of the item must be taken into
account whenever appropriate.
Generally, the best indication of the value of real
property is the price paid for the property in an
arm's-length transaction on or before the valuation date. If
there has been no such transaction, use the comparable
sales method. In comparing similar properties, consider
differences in the date of the sale, and the size, condition,
and location of the properties, and make all appropriate
adjustments.
The value of all annuities, life estates, terms for years,
remainders, or reversions is generally the present value
on the date of the gift.
Sections 2701 and 2702 provide special valuation rules
to determine the amount of the gift when a donor transfers
an equity interest in a corporation or partnership (section
2701) or makes a gift in trust (section 2702). The rules
only apply if, immediately after the transfer, the donor (or
an applicable family member) holds an applicable
retained interest in the corporation or partnership, or
retains an interest in the trust. For details, see sections
2701 and 2702, and their regulations.
Supplemental Documents
To support the value of your gifts, you must provide
information showing how it was determined.
If the gift was made by means of a trust, attach a
certified or verified copy of the trust instrument to the
return on which you report your first transfer to the trust.
However, to report subsequent transfers to the trust, you
may attach a brief description of the terms of the trust or a
copy of the trust instrument.
Also, attach any appraisal used to determine the value
of real estate or other property.
If you do not attach this information, Schedule A must
include a full explanation of how value was determined.
Part 2—Direct Skips
List in Part 2 only those gifts that are currently subject to
both the gift and GST taxes. You must list the gifts in Part 2
in the chronological order that you made them. Number,
describe, and value the gifts as described in the
instructions for Part 1.
Instructions for Form 709-NA (2025)
If you made a transfer to a trust that was a direct skip,
list the entire gift as one line entry in Part 2.
Column (k). Section 2632(b) Election Out
If you elect under section 2632(b)(3) to not have the
automatic allocation rules of section 2632(b) apply to a
transfer, enter a check in column (k) next to the transfer.
You must also attach a statement to Form 709-NA clearly
describing the transaction and the extent to which the
automatic allocation is not to apply. Reporting a direct skip
on a timely filed Form 709-NA and paying the GST tax on
the transfer will qualify as such a statement.
How to report GSTs after the close of an ETIP. If you
are reporting a GST that was subject to an ETIP (provided
the ETIP closed as a result of something other than the
death of the transferor; see Form 706), do not include the
transfer subject to an ETIP on Schedule A. Rather, report
the transfer subject to an ETIP on Schedule D. See Part
1—Generation-Skipping Transfers under Schedule D,
later. Report all other gifts made during the year on
Schedule A as you normally would.
Part 3—Indirect Skips and Other Transfers in
Trust
Some gifts made to trusts are subject only to gift tax at the
time of the transfer but may later be subject to GST tax.
The GST tax could apply either at the time of a distribution
from the trust, at the termination of the trust, or both.
Section 2632(c) defines indirect skips and applies
special rules to the allocation of GST exemption to such
transfers. In general, an indirect skip is a transfer of
property that is subject to gift tax (other than a direct skip)
and is made to a GST trust. A GST trust is a trust that
could have a GST with respect to the transferor, unless the
trust provides for certain distributions of trust corpus to
nonskip persons. See section 2632(c)(3)(B) for details.
List in Part 3 those gifts that are indirect skips as
defined in section 2632(c) or may later be subject to GST
tax. This includes indirect skips for which election 2,
described below, will be made in the current year or has
been made in a previous year. You must list the gifts in
Part 3 in the chronological order that you made them.
Column (k). Section 2632(c) Election
Section 2632(c) provides for the automatic allocation of
the donor's unused GST exemption to indirect skips. This
section also sets forth three different elections you may
make regarding the allocation of exemption.
Election 1. You may elect not to have the automatic
allocation rules apply to the current transfer made to a
particular trust.
Election 2. You may elect not to have the automatic
rules apply to both the current transfer and any and all
future transfers made to a particular trust.
Election 3. You may elect to treat any trust as a GST
trust for purposes of the automatic allocation rules.
See section 2632(c)(5) for details.
Instructions for Form 709-NA (2025)
When to make an election. Election 1 is timely made if it
is made on a timely filed gift tax return for the year the
transfer was made or was deemed to have been made.
Elections 2 and 3 may be made on a timely filed gift tax
return for the year for which the election is to become
effective.
To make one of these elections, check column (k) next
to the transfer to which the election applies. You must also
attach an explanation as described below. If you are
making election 2 or 3 on a return on which the transfer is
not reported, simply attach the statement described
below.
If you are reporting a transfer to a trust for which
election 2 or 3 was made on a previously filed return, do
not make an entry in column (c) for that transfer and do
not attach a statement.
Attachment. Attach a statement to Form 709-NA that
describes the election you are making and clearly
identifies the trusts and/or transfers to which the election
applies.
Part 4—Taxable Gift Reconciliation
Line 1
Enter only gifts made by the donor.
Line 2
Enter the total annual exclusions you are claiming for the
gifts listed on Schedule A. See Annual Exclusion, earlier.
Deductions
Line 4. Marital Deduction
Caution: Do not enter on line 4 any gifts to your spouse
who was not a U.S. citizen at the time of the gift unless
section 2523(f)(6) applies, or you are claiming a marital
deduction under a treaty obligation. If so, see Gift tax
treaties, earlier.
Enter all of the gifts to your spouse that you listed on
Schedule A and for which you are claiming a marital
deduction. Do not enter any gift that you did not include on
Schedule A. On the dotted line on line 4, indicate which
numbered items from Schedule A are gifts to your spouse
for which you are claiming the marital deduction.
You may deduct all gifts of nonterminable interests
made during the year that you entered on Schedule A
regardless of amount, and certain gifts of terminable
interests as outlined below.
Terminable interests. Generally, you cannot take the
marital deduction if the gift to your spouse is a terminable
interest. In most instances, a terminable interest is
nondeductible if someone other than the donee spouse
will have an interest in the property following the
termination of the donee spouse's interest. Some
examples of terminable interests are:
• A life estate,
• An estate for a specified number of years, or
13
• Any other property interest that after a period of time
will terminate or fail.
If you transfer an interest to your spouse as sole joint
tenant with yourself or as a tenant by the entirety, the
interest is not considered a terminable interest just
because the tenancy may be severed.
Life estate with power of appointment. You may
deduct, without an election, a gift of a terminable interest if
all four requirements below are met.
1. Your spouse is entitled for life to all of the income from
the entire interest.
2. The income is paid yearly or more often.
3. Your spouse has the unlimited power, while alive or by
will, to appoint the entire interest in all circumstances.
4. No part of the entire interest is subject to another
person's power of appointment (except to appoint it to
your spouse).
If either the right to income or the power of appointment
given to your spouse pertains only to a specific portion of
a property interest, the marital deduction is allowed only to
the extent that the rights of your spouse meet all four of
the above conditions. For example, if your spouse is to
receive all of the income from the entire interest, but only
has a power to appoint one-half of the entire interest, then
only one-half qualifies for the marital deduction.
A partial interest in property is treated as a specific
portion of an entire interest only if the rights of your
spouse to the income and to the power are a fractional or
percentile share of the entire property interest. This
means that the interest or share will reflect any increase or
decrease in the value of the entire property interest. If your
spouse is entitled to receive a specified sum of income
annually, the capital amount that would produce such a
sum will be considered the specific portion from which
your spouse is entitled to receive the income.
• A domestic corporation organized and operated
exclusively for religious, charitable, scientific, literary,
or educational purposes, including the
encouragement of art and the prevention of cruelty to
children or animals, no part of the net earnings of
which inures to the benefit of any private shareholder
or individual, which is not disqualified for tax
exemption under section 501(c)(3) by reason of
attempting to influence legislation, and which does not
participate in, or intervene in (including the publishing
or distributing of statements), any political campaign
on behalf of (or in opposition to) any candidate for
public office;
• A trust, or community chest, fund, or foundation,
organized and operated exclusively for religious,
charitable, scientific, literary, or educational purposes,
including the encouragement of art and the prevention
of cruelty to children or animals, no substantial part of
the activities of which is carrying on propaganda, or
otherwise attempting to influence legislation, and
which does not participate in, or intervene in (including
the publishing or distributing of statements), any
political campaign on behalf of (or in opposition to)
any candidate for public office; but only if such gifts
are to be used within the United States exclusively for
such purposes;
• A fraternal society, order, or association operating
under a lodge system, if the transferred property is to
be used only for religious, charitable, scientific, literary,
or educational purposes, including the
encouragement of art and the prevention of cruelty to
children or animals; or
• Posts or organizations of war veterans, or auxiliary
units or societies of any such posts or organizations, if
such posts, organizations, units, or societies are
organized in the United States or any of its
possessions, and if no part of their net earnings inures
to the benefit of any private shareholder or individual.
On line 7, show your total charitable, public, or similar
gifts (minus annual exclusions allowed). On the dotted
line, indicate which numbered items from the top of
Schedule A are charitable gifts.
Election to deduct QTIP. You may elect to deduct a gift
of a terminable interest if it meets requirements 1, 2, and 4
under Life estate with power of appointment, above, even
though it does not meet requirement 3.
You make this election simply by listing the QTIP on
Schedule A and deducting its value from Schedule A, Part
4, line 4. You are presumed to have made the election for
all qualified property that you both list and deduct on
Schedule A. You may not make the election on a late-filed
Form 709-NA.
Line 10. GST Tax
Line 5
If you entered gifts in Part 2, complete Schedule D, and
enter on line 10 the total from column (g) of Schedule D,
Part 3. Otherwise, enter zero on line 10.
Enter the amount of the annual exclusions that were
claimed for the gifts listed on line 4.
Line 7. Charitable Deduction
You may deduct from the total gifts made during the
calendar year all gifts you gave to or for the use of:
• The United States, a state or political subdivision of a
state, or the District of Columbia for exclusively public
purposes;
14
If GST tax is due on any gift which is a direct skip, the
amount of the gift shall be increased by the amount of
GST tax imposed on the direct skip. See section 2515.
Line 17. Election Out of QTIP Treatment of
Annuities
Section 2523(f)(6) creates an automatic QTIP election for
gifts of joint and survivor annuities where the spouses are
the only possible recipients of the annuity prior to the
death of the last surviving spouse.
The donor spouse can elect out of QTIP treatment,
however, by checking the box on line 17 and entering the
Instructions for Form 709-NA (2025)
item number from Schedule A for the annuities for which
you are making the election. Any annuities entered on
line 17 cannot also be entered on line 4 of Schedule A,
Part 4. Any such annuities that are not listed on line 17
must be entered on line 4 of Schedule A, Part 4. If there is
more than one such joint and survivor annuity, you are not
required to make the election for all of them. Once made,
the election is irrevocable.
Schedule B. Gifts From Prior Periods
If you did not file gift tax returns for previous periods,
check the “No” box on line 22a of Part 1—General
Information on page 1. If you filed gift tax returns for
previous periods, check the “Yes” box on line 22a and
complete Schedule B by listing the years or quarters in
chronological order as described below. If you need more
space, attach a separate sheet using the same format as
Schedule B.
Caution: Complete Schedule A before beginning
Schedule B.
See Regulations section 25.2504-2 for rules regarding
the final determination of the value of a gift.
Note: Amounts shown in column (e) should reflect all
taxable gifts, even if no gift tax was paid due to the
applicable credit (formerly unified credit).
Redetermining the Applicable Credit
If under a treaty obligation you have an applicable credit
amount (unified credit) or received a deceased spousal
unused exclusion (DSUE), and need to redetermine your
applicable credit amount, see Redetermining the
Applicable Credit under Schedule B. Gifts From Prior
Periods in the instructions for Form 709.
Table of Basic Exclusion and Credit Amounts
See the Instructions for Form 709.
Schedule D. Computation of GST Tax
Part 1—Generation-Skipping Transfers
Column (a)
Enter in Part 1 all of the gifts you listed in Part 2 of
Schedule A, in the same order and showing the same
values. If reporting the GST portion of transfers subject to
an ETIP, see How to report GSTs after the close of an
ETIP, later.
Column (b)
Column (a)
If you filed returns for gifts made before 1971 or after
1981, show the calendar years in column (a). If you filed
returns for gifts made after 1970 and before 1982, show
the calendar quarters.
In column (b), identify the IRS office where you filed the
returns. If you have changed your name, be sure to list any
other names under which the returns were filed. If there
was any other variation in the names under which you
filed, such as the use of full given names instead of initials,
please explain.
Tip: You will not use columns (c) and (d), outlined below,
unless you are listing gifts from prior periods that were
reported by you under a treaty obligation in which you
received and used an applicable credit amount, and you
are filing this return under a similar treaty obligation. See
Gift tax treaties, earlier.
Column (c)
To determine the amount of applicable credit (formerly
unified credit) used for gifts made after 1976, use the
Worksheet for Schedule B, Column (c) (Credit Allowable
for Prior Periods) in the Instructions for Form 709, unless
your prior gifts total $500,000 or less.
Prior gifts totaling $500,000 or less. In column (c),
enter the amount of applicable credit actually applied in
the prior period.
Prior gifts totaling over $500,000. See
Redetermining the Applicable Credit, later.
Column (d)
In column (d), enter the amount of specific exemption
claimed for gifts made in periods ending before 1977.
Column (e)
In column (e), show the correct amount (the amount finally
determined) of the taxable gifts for each earlier period.
Instructions for Form 709-NA (2025)
List items from column (a) of Schedule A, Part 2, in the
same order. Next, list items to be reported on Schedule D
(including ETIP transfers), if any.
Column (b)
Only provide descriptions for ETIP transfers; otherwise,
leave blank.
Column (d)
You are allowed to claim the gift tax annual exclusion
currently allowable for your reported direct skips (other
than certain direct skips to trusts—see Note below) using
the rules and limits discussed earlier for the gift tax annual
exclusion. However, you must allocate the exclusion on a
gift-by-gift basis for GST computation purposes. You must
allocate the exclusion to each gift, to the extent desired
but not exceeding the maximum allowable amount, in
chronological order, beginning with the earliest gift that
qualifies for the exclusion. Be sure that you do not claim a
total exclusion of more than $19,000 per donee.
Note: You may not claim any annual exclusion for a
transfer made to a trust unless the trust meets the
requirements discussed under Part 2—Direct Skips,
earlier.
How to report GSTs after the close of an ETIP. If you
are reporting a GST that occurred because of the close of
an ETIP, complete Part 1 as follows.
Column (b). For transfers subject to an ETIP only,
describe each transfer as provided in the instructions for
Part 1 of Schedule A. In addition, describe the interest that
15
is closing the ETIP, explain what caused the interest to
terminate, list the date the ETIP closed, and list the year
the gift portion of the transfer was reported and its item
number on Schedule A that was originally filed to report
the gift portion of the ETIP transfer.
Column (c).
1. If the GST exemption is being allocated on a timely
filed (including extensions) gift tax return, enter the
value as of the close of the ETIP.
2. If the GST exemption is being allocated on a late-filed
(past the due date including extensions) gift return,
enter the value as of the date the gift tax return was
filed.
Part 2—GST Exemption Reconciliation
Line 1
Every donor is allowed a lifetime GST exemption. The
amount of the exemption for 2025 is $13,990,000. For
transfers made through 1998, the GST exemption was $1
million. The exemption amounts for 1999 through 2025
are as follows.
Year
1999 . . . . . . . . . . . . . . . . . . . . . . . . .
2000 . . . . . . . . . . . . . . . . . . . . . . . . .
2001 . . . . . . . . . . . . . . . . . . . . . . . . .
2002 . . . . . . . . . . . . . . . . . . . . . . . . .
2003 . . . . . . . . . . . . . . . . . . . . . . . . .
2004 and 2005 . . . . . . . . . . . . . . . . . .
2006, 2007, and 2008 . . . . . . . . . . . . . .
2009 . . . . . . . . . . . . . . . . . . . . . . . . .
2010 and 2011 . . . . . . . . . . . . . . . . . .
2012 . . . . . . . . . . . . . . . . . . . . . . . . .
2013 . . . . . . . . . . . . . . . . . . . . . . . . .
2014 . . . . . . . . . . . . . . . . . . . . . . . . .
2015 . . . . . . . . . . . . . . . . . . . . . . . . .
2016 . . . . . . . . . . . . . . . . . . . . . . . .
2017 . . . . . . . . . . . . . . . . . . . . . . . . .
2018 . . . . . . . . . . . . . . . . . . . . . . . . .
2019 . . . . . . . . . . . . . . . . . . . . . . . . .
2020 . . . . . . . . . . . . . . . . . . . . . . . . .
2021 . . . . . . . . . . . . . . . . . . . . . . . . .
2022 . . . . . . . . . . . . . . . . . . . . . . . . .
2023 . . . . . . . . . . . . . . . . . . . . . . . . .
2024 . . . . . . . . . . . . . . . . . . . . . . . . .
2025 . . . . . . . . . . . . . . . . . . . . . . . . .
Amount
$1,010,000
$1,030,000
$1,060,000
$1,100,000
$1,120,000
$1,500,000
$2,000,000
$3,500,000
$5,000,000
$5,120,000
$5,250,000
$5,340,000
$5,430,000
$5,450,000
$5,490,000
$11,180,000
$11,400,000
$11,580,000
$11,700,000
$12,060,000
$12,920,000
$13,610,000
$13,990,000
In general, each annual increase can only be allocated to
transfers made (or appreciation occurring) during or after
the year of the increase.
Example. A donor made $1,750,000 in direct-skip
GSTs through 2005, and allocated all $1,500,000 of the
exemption to those transfers. In 2025, the donor makes a
$2,000,000 taxable GST. The donor can allocate
$2,000,000 of exemption to the 2025 transfer but cannot
allocate the $10,490,000 of unused 2025 exemption to
pre-2025 transfers.
However, if in 2005, the donor made a $1,750,000
transfer to a trust that was not a direct skip, but from which
GSTs could be made in the future, the donor could
16
allocate the increased exemption to the trust, even though
no additional transfers were made to the trust. See
Regulations section 26.2642-4 for the redetermination of
the applicable fraction when additional exemption is
allocated to the trust.
Keep a record of your transfers and exemption
allocations to make sure that any future increases are
allocated correctly.
Enter on line 1 of Part 2 the maximum GST exemption
you are allowed. This will not necessarily be the highest
indexed amount if you made no GSTs during the year of
the increase.
The donor can apply this exemption to inter vivos
transfers (that is, transfers made during the donor's life) on
Form 709-NA. The executor can apply the exemption on
Form 706 to transfers taking effect at death. An allocation
is irrevocable.
In the case of inter vivos direct skips, a portion of the
donor's unused exemption is automatically allocated to
the transferred property unless the donor elects
otherwise. To elect out of the automatic allocation of
exemption, you must file Form 709-NA and attach a
statement to it clearly describing the transaction and the
extent to which the automatic allocation is not to apply.
Reporting a direct skip on a timely filed Form 709-NA and
paying the GST tax on the transfer will prevent an
automatic allocation.
Special QTIP election. If you elect QTIP treatment for
any gifts in trust listed on Schedule A, then on Schedule D
you may also elect to treat the entire trust as non-QTIP for
purposes of the GST tax. The election must be made for
the entire trust that contains the particular gift involved on
this return. Be sure to identify the item number of the
specific gift for which you are making this special QTIP
election.
Line 5
Enter the amount of GST exemption you are applying to
transfers reported in Part 3 of Schedule A.
Section 2632(c) provides an automatic allocation to
indirect skips of any unused GST exemption. The unused
exemption is allocated to indirect skips to the extent
necessary to make the inclusion ratio zero for the property
transferred. You may elect out of this automatic allocation
as explained in the instructions for Part 3.
Line 6
Notice of Allocation. You may wish to allocate GST
exemption to transfers not reported on this return, such as
a late allocation.
To allocate your exemption to such transfers, attach a
statement to this Form 709-NA and entitle it “Notice of
Allocation.” The notice must contain the following for each
trust (or other transfer).
• Clear identification of the trust, including the trust's
EIN, if known.
• If this is a late allocation, the year the transfer was
reported on Form 709-NA.
Instructions for Form 709-NA (2025)
Table for Computing Gift Tax
Taxable
amount
over—
Taxable
amount
not over—
Tax on
amount in
column A
Rate of tax
on excess
over amount
in column A
.
Column D
.
Column C
.
Column B
.
Column A
----$10,000
20,000
40,000
60,000
$10,000
20,000
40,000
60,000
80,000
----$1,800
3,800
8,200
13,000
18%
20%
22%
24%
26%
80,000
100,000
150,000
250,000
500,000
750,000
1,000,000
100,000
150,000
250,000
500,000
750,000
1,000,000
-----
18,200
23,800
38,800
70,800
155,800
248,300
345,800
28%
30%
32%
34%
37%
39%
40%
• The value of the trust assets at the effective date of
the allocation.
• The amount of your GST exemption allocated to each
gift (or a statement that you are allocating exemption
by means of a formula such as “an amount necessary
to produce an inclusion ratio of zero”).
• The inclusion ratio of the trust after the allocation.
Add the exemption allocations and enter this total on
line 6.
Note: Where the property involved in such a transfer is
subject to an ETIP, an allocation of the GST exemption at
the time of the transfer will only become effective at the
end of the ETIP. For details, see Transfers Subject to an
Estate Tax Inclusion Period (ETIP), earlier, and section
2642(f).
Lines 4 and 5
To compute the tax for the amount on line 3 (to be entered
on line 4) and the tax for the amount on line 2 (to be
entered on line 5), use the Table for Computing Gift Tax.
Line 7—Other Credits
If, under a treaty obligation, you are claiming an applicable
credit amount (formerly unified credit) or DSUE amount,
see Gift tax treaties, earlier; and Schedule C. Deceased
Spousal Unused Exclusion (DUSE) Amount and Restored
Exclusion Amount in the Instructions for Form 709.
Line 8
You must enter in Part 3 every gift you listed in Part 1 of
Schedule D.
Gift tax conventions are in effect with Australia, Austria,
Denmark, France, Germany, Japan, and the United
Kingdom. If you are claiming a credit for payment of
foreign gift tax, figure the credit and attach the calculation
to Form 709-NA, along with evidence that the foreign
taxes were paid. See the applicable convention for details
of computing the credit.
Column (c)
Line 14—Tax Due
Part 3—Tax Computation
You are not required to allocate your available exemption.
You may allocate some, all, or none of your available
exemption, as you wish, among the gifts listed in Part 3 of
Schedule D. However, the total exemption claimed in
column (c) may not exceed the amount you entered on
line 3 of Schedule D, Part 2.
Column (d)
Carry your computation to 3 decimal places (for example,
“1.000”).
Part 2—Tax Computation (Page 1 of
Form 709-NA)
Instructions for Form 709-NA (2025)
If the amount on line 12 is more than the amount on
line 13, subtract line 13 from line 12. This is the amount
you owe.
Payments made to the federal government must be
processed electronically. Go to IRS.gov/Payments for
more information on how to make a payment and also see
EFTPS and Same-day wire below.
EFTPS. Payment of the tax due may be submitted
electronically through the Electronic Federal Tax Payment
System (EFTPS). EFTPS is a free service provided by the
Department of the Treasury.
Go to IRS.gov/EFTPS and EFTPS.gov for more
information.
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
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availability, cost, and time frames. Go to IRS.gov/
SameDayWire for more information.
person must also sign the return as preparer unless that
person is your regular full-time employee.
Paying by check. Make the check payable to “United
States Treasury.” Write the donor’s taxpayer identification
number (TIN) and “Form 709-NA” to assist us in posting it
to the proper account.
Return preparer. Anyone who is paid to prepare the
return must sign the return, enter their preparer taxpayer
identification number (PTIN), and fill in the other blanks in
the Paid Preparer Use Only section unless that person is
paid for preparation as part of their duties as your
employee. The paid preparer must:
• Sign the return in the space provided for the preparer's
signature;
• Enter the preparer information, including the
preparer's PTIN; and
• Give a copy of the return to the NRNC filer.
Paying by cash. You may be able to pay your balance
due with cash at a participating retail store. Go to IRS.gov/
PayYourTaxesWithCash.
Line 15—Overpayment
If you have access to U.S. banking services, you should
use direct deposit for any refunds, whenever possible. Go
to IRS.gov/DirectDeposit for more information.
If there’s an overpayment, complete Part 2, lines 15b–
15d, to enter your banking information and receive your
refund by direct deposit.
Line 15a. If the amount on line 13 is more than the
amount on line 12, subtract line 12 from line 13. This is the
amount you overpaid. If you want us to directly deposit the
amount shown on line 15a to your checking or savings
account at a U.S. bank or other U.S. financial institution
(such as a mutual fund, brokerage firm, or credit union),
complete lines 15b through 15d.
Line 15b. The routing number for your financial institution
must be nine digits. The first two digits must be 01 through
12 or 21 through 32. Otherwise, the direct deposit will be
rejected and a check sent instead.
Line 15c. 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 15d. 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.
Signature
As a donor, you must sign the return. If you pay another
person, firm, or corporation to prepare your return, that
Third-party designee. If you want to allow the return
preparer (listed on the bottom of page 1 of Form 709-NA)
to discuss your 2025 Form 709-NA with the IRS, check the
“Yes” box to the far right of your signature on page 1 of
your return.
If you check the “Yes” box, you are authorizing the IRS
to call your return preparer to answer questions that may
arise during the processing of your return. You are also
authorizing the return preparer of your 2025 Form 709-NA
to:
• Give the IRS any information that is missing from your
return;
• Call the IRS for information about the processing of
your return or the status of your payment(s);
• Receive copies of notices or transcripts related to your
return, upon request; and
• Respond to certain IRS notices about math errors,
offsets, and return preparation.
You are not authorizing your return preparer to receive
any refund check, to bind you to anything (including any
additional tax liability), or otherwise represent you before
the IRS. If you want to expand the authorization of your
return preparer, see Pub. 947, Practice Before the IRS and
Power of Attorney.
The authorization will automatically end 3 years from
the date of filing Form 709-NA. If you wish to revoke the
authorization before it ends, see Pub. 947.
Disclosure, 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. We need the information to figure and collect the right amount of tax.
Form 709-NA is used to report (1) transfers subject to the federal gift and certain GST taxes and to figure the tax, if any,
due on those transfers; and (2) allocations of the lifetime GST exemption to property transferred during the transferor's
lifetime.
Our legal right to ask for the information requested on this form is found in sections 6001, 6011, 6019, and 6061, and
their regulations. You are required to provide the information requested on this form. Section 6109 requires that you
provide your identifying number.
Generally, tax returns and return information are confidential, as stated in section 6103. However, section 6103 allows
or requires the IRS to disclose or give such information shown on your Form 709-NA to the Department of Justice to
enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, and U.S. commonwealths and
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.
We may disclose the information on your Form 709-NA to the Department of the Treasury and contractors for tax
administration purposes; and to other persons as necessary to obtain information that we cannot get in any other way for
purposes of determining the amount of or to collect the tax you owe. We may disclose the information on your Form
709-NA to the Comptroller General to review the Internal Revenue Service. We may also disclose the information on your
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Instructions for Form 709-NA (2025)
Form 709-NA to Committees of Congress; federal, state, and local child support agencies; and to other federal agencies
for the purpose of determining entitlement for benefits or the eligibility for, and the repayment of, loans.
If you are required to but do not file a Form 709-NA, or do not provide the information requested on the form, or provide
fraudulent information, you may be charged penalties and be subject to criminal prosecution.
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 administration of any Internal Revenue law.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated
average time is:
Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 min.
Learning about the law or the form. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 hr., 53 min.
Preparing the form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 hr., 21 min.
Copying, assembling, and sending the form to the IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 hr., 3 min.
Comments and suggestions. We welcome your comments about this publication and suggestions for future
editions.
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.
Instructions for Form 709-NA (2025)
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This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.