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Instructions for Form 708›(December 2025)

Photographs of Missing Children

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

The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC) . Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

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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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