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

Private Delivery Services (PDSs)

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

Filers can use certain PDSs designated by the IRS to meet the “timely mailing as timely filing” rule for tax returns. Go to IRS.gov/PDS for the current list of designated services.

The PDS can tell you how to get written proof of the mailing date.

2 Instructions for Form 708 (12-2025)

For the IRS mailing address to use if you’re using a PDS, go to IRS.gov/PDSStreetAddresses .

Caution: PDSs can’t deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.

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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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