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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