Instructions for Form 708›(December 2025)
Specific Instructions
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
In this part
- How To Complete Form 708
- Part I—General Information
- Part II—Tax Computation
- Part III—Covered Expatriates
- Part IV—Covered Gifts and Covered Bequests
- Part V—Foreign Gift or Estate Taxes
- Part VI—Section 2801 Ratio for Distributions Received From Foreign Trust
- Part VII—U.S. Agent, Prior Distributions to U.S. Recipients, and Permissible Distributees
- Part VIII—Declaration of Foreign Trustee
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