Instructions for Form 708›(December 2025)›General Instructions

Attachments and Supplemental Documents

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

If you received a distribution from a non-electing foreign trust, if you are an electing foreign trust, or if you became a migrated foreign trust that became a domestic trust during the year, attach a copy of your foreign trust governing instrument.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸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

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.