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

Where To File

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

File Form 708 at the following address.

Department of the Treasury Internal Revenue Service Kansas City, MO 64999

If using a PDS, file at the following address.

Internal Revenue Service 333 W. Pershing Road Kansas City, MO 64108

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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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