Form 709-NA — Internal Revenue Manual Part 3. Submission

Form 709-NA, United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States, is used to report gifts made after December 31, 2023. Form 709-NA has the same MFT (51) as the other Forms 709, but it has a DLN document code of 08.

Form 709-NA, United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States, is used to report transfers subject to the Federal gift and certain generation-skipping transfer (GST) taxes and figure the tax, if any, due to those transfers from a Nonresident Not a Citizen of the United States.

Form 709-NA is due April 15 following the calendar year when gifts were made. If a donor makes a gift in the year that they died then the following apply:

If the estate is required to file an estate tax return and the taxpayer died before July 15, the gift tax return is due when the estate tax return is due (Form 706, nine months after the Date of Death plus extensions).

If the estate is required to file an estate tax return and the taxpayer died after July 14, the gift tax return (Form 709-NA) is due April 15 of the following year.

If no estate tax return is required to be filed, the due date for the Form 709-NA is April 15, 20XX of the following year.