Federal housing law
Form 708 — United States Return of Tax for Gifts and Bequests Received from Covered Expatriates
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f708.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Form 708 (12-2025) Page 2 Part III Covered Expatriates (see instructions) If additional entries are needed, duplicate and use this page.
1 Enter the information for each covered expatriate from whom you received a covered gift or covered bequest, or a distribution attributable to a covered gift or covered bequest, reported on this return.
(a) Name of covered expatriate donor or decedent
(b) Expatriation date
(c) Identifying number
(d) If deceased, date
of death
Form 708 (12-2025)
Form 708 (12-2025) Page 3 Part IV Covered Gifts and Covered Bequests (see instructions) If additional entries are needed, duplicate and use this page. Section 1—Covered Gifts & Covered Bequests (excluding Distributions From Non-Electing Foreign Trusts)
| 1 Enter, | in the order received, the covered gifts and covered bequests received d | during the calen | ndar year. | |||
|---|---|---|---|---|---|---|
| (a) Item number |
(b) Name of covered expatriate donor or decedent |
(c) Reg. section 28.2801-4(d)(8) (ii) election for future interests not in trust |
(d) Date of receipt |
(e) Description of covered gift or covered bequest |
(e) Description of covered gift or covered bequest |
(f) Value |
| A | ||||||
| A | ||||||
| A | ||||||
| A | ||||||
| A | ||||||
| A | ||||||
| A | ||||||
| A | ||||||
| A | ||||||
| A | ||||||
| A | ||||||
| A | ||||||
| A | ||||||
| A | ||||||
| A | ||||||
| 2 Add all amounts in column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (f) from additional Parts IV, Section 1, attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . **4 ** Total covered gifts and covered bequests (excluding distributions from non-electing foreign trusts). Add lines 2 and 3. Enter here and on Part IV, Section 4, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
2 Add all amounts in column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (f) from additional Parts IV, Section 1, attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . **4 ** Total covered gifts and covered bequests (excluding distributions from non-electing foreign trusts). Add lines 2 and 3. Enter here and on Part IV, Section 4, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
2 Add all amounts in column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (f) from additional Parts IV, Section 1, attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . **4 ** Total covered gifts and covered bequests (excluding distributions from non-electing foreign trusts). Add lines 2 and 3. Enter here and on Part IV, Section 4, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
2 Add all amounts in column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (f) from additional Parts IV, Section 1, attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . **4 ** Total covered gifts and covered bequests (excluding distributions from non-electing foreign trusts). Add lines 2 and 3. Enter here and on Part IV, Section 4, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
2 Add all amounts in column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (f) from additional Parts IV, Section 1, attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . **4 ** Total covered gifts and covered bequests (excluding distributions from non-electing foreign trusts). Add lines 2 and 3. Enter here and on Part IV, Section 4, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
**2 ** | |
| 2 Add all amounts in column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (f) from additional Parts IV, Section 1, attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . **4 ** Total covered gifts and covered bequests (excluding distributions from non-electing foreign trusts). Add lines 2 and 3. Enter here and on Part IV, Section 4, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
2 Add all amounts in column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (f) from additional Parts IV, Section 1, attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . **4 ** Total covered gifts and covered bequests (excluding distributions from non-electing foreign trusts). Add lines 2 and 3. Enter here and on Part IV, Section 4, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
2 Add all amounts in column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (f) from additional Parts IV, Section 1, attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . **4 ** Total covered gifts and covered bequests (excluding distributions from non-electing foreign trusts). Add lines 2 and 3. Enter here and on Part IV, Section 4, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
2 Add all amounts in column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (f) from additional Parts IV, Section 1, attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . **4 ** Total covered gifts and covered bequests (excluding distributions from non-electing foreign trusts). Add lines 2 and 3. Enter here and on Part IV, Section 4, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
2 Add all amounts in column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (f) from additional Parts IV, Section 1, attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . **4 ** Total covered gifts and covered bequests (excluding distributions from non-electing foreign trusts). Add lines 2 and 3. Enter here and on Part IV, Section 4, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
3 | |
| 2 Add all amounts in column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (f) from additional Parts IV, Section 1, attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . **4 ** Total covered gifts and covered bequests (excluding distributions from non-electing foreign trusts). Add lines 2 and 3. Enter here and on Part IV, Section 4, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
2 Add all amounts in column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (f) from additional Parts IV, Section 1, attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . **4 ** Total covered gifts and covered bequests (excluding distributions from non-electing foreign trusts). Add lines 2 and 3. Enter here and on Part IV, Section 4, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
2 Add all amounts in column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (f) from additional Parts IV, Section 1, attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . **4 ** Total covered gifts and covered bequests (excluding distributions from non-electing foreign trusts). Add lines 2 and 3. Enter here and on Part IV, Section 4, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
2 Add all amounts in column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (f) from additional Parts IV, Section 1, attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . **4 ** Total covered gifts and covered bequests (excluding distributions from non-electing foreign trusts). Add lines 2 and 3. Enter here and on Part IV, Section 4, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
2 Add all amounts in column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (f) from additional Parts IV, Section 1, attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . **4 ** Total covered gifts and covered bequests (excluding distributions from non-electing foreign trusts). Add lines 2 and 3. Enter here and on Part IV, Section 4, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
4 |
Form 708 (12-2025) Page 4 Part IV Covered Gifts and Covered Bequests (see instructions) (continued) If additional entries are needed, duplicate and use this page.
Section 2—Distributions from Non-Electing Foreign Trusts. Complete this section if you received a distribution from a non-electing foreign trust attributable to covered gifts or covered bequests. You must first complete Part VI for each non-electing foreign trust from which you received a distribution.
| 1 Enter, | in the order received, the distributions received during the calendar year. | |||||
|---|---|---|---|---|---|---|
| (a) Item number |
(b) Description of distributed property |
(c) Date of receipt of distribution |
(d) Value of distribution |
(e) Section 2801 ratio on date in column (c) (from Part VI, Section 2, column (h)) |
(e) Section 2801 ratio on date in column (c) (from Part VI, Section 2, column (h)) |
(f) Value (multiply column (d) by column (e)) |
| B | ||||||
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| 2 Add all amounts in column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (f) from additional Parts IV, Section 2, attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total distributions from non-electing foreign trusts. Add lines 2 and 3. Enter here and on Part IV, Section 4, line 2 . . . . . . . . . . . . . . |
2 Add all amounts in column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (f) from additional Parts IV, Section 2, attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total distributions from non-electing foreign trusts. Add lines 2 and 3. Enter here and on Part IV, Section 4, line 2 . . . . . . . . . . . . . . |
2 Add all amounts in column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (f) from additional Parts IV, Section 2, attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total distributions from non-electing foreign trusts. Add lines 2 and 3. Enter here and on Part IV, Section 4, line 2 . . . . . . . . . . . . . . |
2 Add all amounts in column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (f) from additional Parts IV, Section 2, attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total distributions from non-electing foreign trusts. Add lines 2 and 3. Enter here and on Part IV, Section 4, line 2 . . . . . . . . . . . . . . |
2 Add all amounts in column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (f) from additional Parts IV, Section 2, attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total distributions from non-electing foreign trusts. Add lines 2 and 3. Enter here and on Part IV, Section 4, line 2 . . . . . . . . . . . . . . |
**2 ** | |
| 2 Add all amounts in column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (f) from additional Parts IV, Section 2, attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total distributions from non-electing foreign trusts. Add lines 2 and 3. Enter here and on Part IV, Section 4, line 2 . . . . . . . . . . . . . . |
2 Add all amounts in column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (f) from additional Parts IV, Section 2, attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total distributions from non-electing foreign trusts. Add lines 2 and 3. Enter here and on Part IV, Section 4, line 2 . . . . . . . . . . . . . . |
2 Add all amounts in column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (f) from additional Parts IV, Section 2, attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total distributions from non-electing foreign trusts. Add lines 2 and 3. Enter here and on Part IV, Section 4, line 2 . . . . . . . . . . . . . . |
2 Add all amounts in column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (f) from additional Parts IV, Section 2, attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total distributions from non-electing foreign trusts. Add lines 2 and 3. Enter here and on Part IV, Section 4, line 2 . . . . . . . . . . . . . . |
2 Add all amounts in column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (f) from additional Parts IV, Section 2, attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total distributions from non-electing foreign trusts. Add lines 2 and 3. Enter here and on Part IV, Section 4, line 2 . . . . . . . . . . . . . . |
3 | |
| 2 Add all amounts in column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (f) from additional Parts IV, Section 2, attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total distributions from non-electing foreign trusts. Add lines 2 and 3. Enter here and on Part IV, Section 4, line 2 . . . . . . . . . . . . . . |
2 Add all amounts in column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (f) from additional Parts IV, Section 2, attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total distributions from non-electing foreign trusts. Add lines 2 and 3. Enter here and on Part IV, Section 4, line 2 . . . . . . . . . . . . . . |
2 Add all amounts in column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (f) from additional Parts IV, Section 2, attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total distributions from non-electing foreign trusts. Add lines 2 and 3. Enter here and on Part IV, Section 4, line 2 . . . . . . . . . . . . . . |
2 Add all amounts in column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (f) from additional Parts IV, Section 2, attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total distributions from non-electing foreign trusts. Add lines 2 and 3. Enter here and on Part IV, Section 4, line 2 . . . . . . . . . . . . . . |
2 Add all amounts in column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (f) from additional Parts IV, Section 2, attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total distributions from non-electing foreign trusts. Add lines 2 and 3. Enter here and on Part IV, Section 4, line 2 . . . . . . . . . . . . . . |
4 |
Form 708 (12-2025) Page 5 Part IV Covered Gifts and Covered Bequests (see instructions) (continued) If additional entries are needed for Section 3, line 1, duplicate and use this page.
Section 3—Covered Gifts or Covered Bequests Received by Electing Foreign Trusts and Migrated Foreign Trusts in Prior Year(s). If you are or were a foreign trust, complete this part to report covered gifts or covered bequests you received in a prior year if this is the initial calendar year for which (1) you are making the election to be treated as a domestic trust for purposes of section 2801, or (2) you are treated as a domestic trust as defined in section 7701(a)(30)(E).
1 Section 2801 Ratio. List the initial covered gift or covered bequest received by you, as a non-electing foreign trust, first, and then list all contributions you received subsequent to the initial covered gift or covered bequest received as a non-electing foreign trust in chronological order.
2 Complete columns (b)–(e) below to determine the value of covered gifts or covered bequests received by you as a non-electing foreign trust in prior year(s). (a) (b) (c) (d) Item number Immediately preceding calendar year Value of trust on December 31 of year listed in Last Section 2801 ratio from line 1(h) above on
Section 4, line 3.
(b) Immediately preceding calendar year
(c) Value of trust on December 31 of year listed in
column (b)
(d) Last Section 2801 ratio from line 1(h) above on
December 31 of year listed in column (b)
(e) Value (multiply column (c) by (d)). Include on Part IV,
C1 Section 4— Total Covered Gifts and Covered Bequests
1 Total value of Section 1—Covered Gifts and Covered Bequests. Enter amount from Part IV, Section 1, line 4 . . . . . . . . . . . . . . . . . 1 2 Total value of Section 2—Distributions from Non-Electing Foreign Trusts. Enter amount from Part IV, Section 2, line 4 . . . . . . . . . . . . . . 2
3 Total value of Section 3—Covered Gifts or Covered Bequests Received by Electing Foreign Trusts and Migrated Foreign Trusts in Prior Year(s). Enter amount from Part IV, Section 3, line 2, column (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Total value of covered gifts or covered bequests listed on Part IV. Add lines 1 through 3. Enter here and on Part II, line 1 . . . . . . . . . . . . 4
* If this is your initial entry on line 1 and there is no previous column (h) with a ratio, enter -0-.
Form 708 (12-2025)
Form 708 (12-2025) Page 6 Part V Foreign Gift or Estate Taxes (see instructions) If additional entries are needed, duplicate and use this page.
1 Complete for each item reported on Part IV for which you are claiming a reduction for foreign gift or estate taxes paid.
| (a) Item number |
(b) Value (from Part IV) |
(c) Date(s) of payment (if more than one, list separately) |
(d) Country to which foreign gift or estate tax is paid |
(e) Amount of foreign gift or estate tax paid |
(f) Amount claimed or allowed as refund |
(g) Subtract column (f) from (e). If zero or less, enter -0-. |
|
|---|---|---|---|---|---|---|---|
| 2 Add all amounts from column (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (g) from additional Parts V attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total foreign gift or estate taxes paid. Add lines 2 and 3. Enter here and on Part II, line 5 . . . . . . . . . . . . . . . . . . . . . . |
2 Add all amounts from column (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (g) from additional Parts V attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total foreign gift or estate taxes paid. Add lines 2 and 3. Enter here and on Part II, line 5 . . . . . . . . . . . . . . . . . . . . . . |
2 Add all amounts from column (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (g) from additional Parts V attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total foreign gift or estate taxes paid. Add lines 2 and 3. Enter here and on Part II, line 5 . . . . . . . . . . . . . . . . . . . . . . |
2 Add all amounts from column (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (g) from additional Parts V attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total foreign gift or estate taxes paid. Add lines 2 and 3. Enter here and on Part II, line 5 . . . . . . . . . . . . . . . . . . . . . . |
2 Add all amounts from column (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (g) from additional Parts V attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total foreign gift or estate taxes paid. Add lines 2 and 3. Enter here and on Part II, line 5 . . . . . . . . . . . . . . . . . . . . . . |
2 Add all amounts from column (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (g) from additional Parts V attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total foreign gift or estate taxes paid. Add lines 2 and 3. Enter here and on Part II, line 5 . . . . . . . . . . . . . . . . . . . . . . |
2 | |
| 2 Add all amounts from column (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (g) from additional Parts V attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total foreign gift or estate taxes paid. Add lines 2 and 3. Enter here and on Part II, line 5 . . . . . . . . . . . . . . . . . . . . . . |
2 Add all amounts from column (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (g) from additional Parts V attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total foreign gift or estate taxes paid. Add lines 2 and 3. Enter here and on Part II, line 5 . . . . . . . . . . . . . . . . . . . . . . |
2 Add all amounts from column (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (g) from additional Parts V attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total foreign gift or estate taxes paid. Add lines 2 and 3. Enter here and on Part II, line 5 . . . . . . . . . . . . . . . . . . . . . . |
2 Add all amounts from column (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (g) from additional Parts V attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total foreign gift or estate taxes paid. Add lines 2 and 3. Enter here and on Part II, line 5 . . . . . . . . . . . . . . . . . . . . . . |
2 Add all amounts from column (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (g) from additional Parts V attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total foreign gift or estate taxes paid. Add lines 2 and 3. Enter here and on Part II, line 5 . . . . . . . . . . . . . . . . . . . . . . |
2 Add all amounts from column (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (g) from additional Parts V attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total foreign gift or estate taxes paid. Add lines 2 and 3. Enter here and on Part II, line 5 . . . . . . . . . . . . . . . . . . . . . . |
3 | |
| 2 Add all amounts from column (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (g) from additional Parts V attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total foreign gift or estate taxes paid. Add lines 2 and 3. Enter here and on Part II, line 5 . . . . . . . . . . . . . . . . . . . . . . |
2 Add all amounts from column (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (g) from additional Parts V attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total foreign gift or estate taxes paid. Add lines 2 and 3. Enter here and on Part II, line 5 . . . . . . . . . . . . . . . . . . . . . . |
2 Add all amounts from column (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (g) from additional Parts V attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total foreign gift or estate taxes paid. Add lines 2 and 3. Enter here and on Part II, line 5 . . . . . . . . . . . . . . . . . . . . . . |
2 Add all amounts from column (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (g) from additional Parts V attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total foreign gift or estate taxes paid. Add lines 2 and 3. Enter here and on Part II, line 5 . . . . . . . . . . . . . . . . . . . . . . |
2 Add all amounts from column (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (g) from additional Parts V attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total foreign gift or estate taxes paid. Add lines 2 and 3. Enter here and on Part II, line 5 . . . . . . . . . . . . . . . . . . . . . . |
2 Add all amounts from column (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total from column (g) from additional Parts V attached to this return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total foreign gift or estate taxes paid. Add lines 2 and 3. Enter here and on Part II, line 5 . . . . . . . . . . . . . . . . . . . . . . |
4 |
Form 708 (12-2025) Page 7 Part VI Section 2801 Ratio for Distributions Received From Foreign Trust (see instructions) If additional entries are needed, duplicate and use this page.
If you received a distribution from a non-electing foreign trust, complete and attach this Part VI for each non-electing foreign trust from which you received a distribution reported on Part IV, Section 2. You must attach the additional information required by the instructions.
Section 1—Foreign Trust Information 1 Name of distributing foreign trust 2 Name of trustee
3 Address (number and street). If you have a P.O. box, see instructions. 4 Apt. or suite no.
5 City, town, or post office. For foreign addresses, also complete lines 8, 9, and 10. 6 State 7 ZIP code
8 Foreign country name 9 Foreign province/state/county 10 Foreign postal code
Section 2—Section 2801 Ratio. List the initial covered gift or covered bequest received by the foreign trust first, and then list all contributions received subsequent to the initial covered gift or covered bequest received by the foreign trust in chronological order.
* If this is your initial entry on line 1 and there is no previous column (h) with a ratio, enter -0-.
Form 708 (12-2025)
Form 708 (12-2025) Page 8 Part VII U.S. Agent, Prior Distributions to U.S. Recipients, and Permissible Distributees (see instructions) If additional entries are needed for Section 2, line 2, duplicate and use this page. Section 1—U.S. Agent. Complete this part to provide or update information about your U.S. agent. 1 U.S. agent’s first name and middle initial 2 U.S. agent’s last name 3 TIN
4 Address (number and street). If you have a P.O. box, see instructions. 5 Apt. or suite no.
6 City, town, or post office 7 State 8 ZIP code 9 Phone number
10 Have you made the required designation of the above-named U.S. agent by filing Form 2848, Power of Attorney and Declaration of Representative? . . . . . . . Yes No 11 If “Yes” to line 10, enter the date Form 2848 was filed. If “No,” a valid designation of a U.S. agent has not been made . . . . . . . . . . . . . . . .
Section 2—Prior Distributions to U.S. Recipients. Complete this part to disclose all of your prior distributions to U.S. recipients attributable to covered gifts or covered bequests made before (1) if you are an electing foreign trust, the initial effective date of the domestic trust election made on this return; or (2) if you are a migrated foreign trust, the date that you became a domestic trust.
1 Check this box if you have not made any prior distributions to U.S. recipients attributable to covered gifts or covered bequests: 2 Enter prior distributions to U.S. recipients. You must first complete Part IV, Section 3, line 1, to determine your section 2801 ratio. (a) (b) (c) (d) (e) Date of Name of U.S. recipient Address of U.S. recipient TIN of U.S. Description of distribution distribution recipient
(b) Name of U.S. recipient
(c) Address of U.S. recipient
(d) TIN of U.S.
recipient
(e) Description of distribution
(f) Value of distribution
(g) Section 2801 ratio on
date in column (a)
(from Part IV, Section 3, line 1,
attributable to covered gifts or covered bequests (multiply column (f) by
(h) Value of distribution
column (h))
column (g))
Form 708 (12-2025)
Form 708 (12-2025) Page 9 Part VII U.S. Agent, Prior Distributions to U.S. Recipients, and Permissible Distributees (see instructions) (continued) If additional entries are needed, duplicate and use this page.
Section 3—Permissible Distributees. Complete this part to identify all permissible distributees of the trust. A permissible distributee generally refers to any U.S. citizen or resident who currently may or must receive distributions of income or principal from the trust, any U.S. citizen or resident who currently or in the future may withdraw income or principal from the trust, and any U.S. citizen or resident who would be entitled to receive such distributions or make such withdrawals upon an immediate termination of either the trust or certain interests in the trust. See Regulations section 28.2801-5(d)(3)(ii)(F) for more information.
(a)
Name of permissible distributee
(b)
Address of permissible distributee
(c)
TIN of permissible
distributee
Form 708 (12-2025)
Form 708 (12-2025) Page 10 Part VIII Declaration of Foreign Trustee (see instructions) Complete this Part VIII if you are a foreign trust electing to be treated as a domestic trust pursuant to section 2801(e)(4)(B)(iii).
By my signature below, I, as the trustee of a foreign trust that is electing to be treated as a domestic trust pursuant to section 2801(e)(4)(B)(iii), hereby agree to timely file a return to report each covered gift and covered bequest made to the trust in accordance with Reg. section 28.2801-5(d)(3) and, under penalties of perjury, I declare that each permissible distributee was notified that I am making (or have made) the election effective as of January 1 of the calendar year for which this Form 708 is filed.
1 Name of electing foreign trust
2 Signature 3 Title 4 Date
Name
Form 708 (12-2025)