Instructions for Form 708›(December 2025)

Future Developments

Instruction 708 — Instructions for Form 708, United States Return of Tax for Gifts and Bequests Received from Covered Expatriates · 2026-10-03 edition · updated 2026-10-04 · United States

For the latest information about developments related to Form 708 and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form708 .

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▸Contents — Instruction 708 — Instructions for Form 708, United States Return of Tax for Gifts and Bequests Received from Covered Expatriates

Instruction 708 — Instructions for Form 708, United States Return of Tax for Gifts and Bequests Received from Covered Expatriates

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