United States Gift (and Generation-Skipping Transfer) Tax Return

Form 709 is used by individuals to report transfers subject to the gift and generation-skipping transfer taxes and to compute these taxes. The IRS uses the information to collect and enforce these taxes, to verify that the taxes are properly computed, and to compute the tax base for the estate tax. Form 709-NA is used to report certain transfers by a nonresident not a citizen of the United States that are subject to the federal gift tax and certain generation-skipping transfer (GST) taxes and to figure the tax due, if any, on those transfers. The Form 709-NA is also used to allocate the lifetime GST exemption to property transferred during a transferor’s lifetime.

The latest form for United States Gift (and Generation-Skipping Transfer) Tax Return expires 2028-04-30 and is listed under ICR 202507-1545-019.