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

Supplementing Form 708

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 find that you must change something on a return that has already been filed, you should:

  • File another Form 708;

  • Enter “Supplemental Information” across the top of page 1 of the form;

  • Include a statement of what has changed, along with the supporting information; and

  • Attach a copy of the original Form 708 that has already been filed.

File the supplemental Form 708 at the following address.

Internal Revenue Service Center Attn: E&G, Stop 824G 7940 Kentucky Drive Florence, KY 41042-2915

If using a PDS, file at the following address.

Internal Revenue Service Center Attn: E&G, Stop 824G 7940 Kentucky Drive Florence, KY 41042-2915

If you have already been notified that the return has been selected for examination, you should provide the additional information directly to the office conducting the examination.

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

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