Part I—General Information

Line 1 If you are an individual, enter your first name and middle initial, if any, and last name. If you are filing on behalf of a trust, enter the name of the trust.

Line 2 If you are an individual, enter your social security number (SSN), if applicable, or your individual taxpayer identification number (ITIN), but only if you have previously used the ITIN to file other U.S. tax returns. If you do not have an SSN or a previously used ITIN, the IRS will assign an Internal Revenue Service Number (IRSN) to you. If you have already been assigned an IRSN, please enter the number on line 2. If you do not have an SSN, ITIN, or IRSN, leave line 2 blank.

Line 3 If you are a trust, enter your EIN, if applicable. If you don’t have an EIN, you may apply for one online by going to IRS.gov/EIN . You may also apply for an EIN by faxing or mailing Form SS-4 to the IRS.

Lines 4a through 4h Enter your current mailing address.

Foreign address. If you have a foreign address, enter the city name on the appropriate line. Don’t enter any other information on that line, but also complete the spaces below that line. Don’t abbreviate the country name. Follow the country’s practice for entering the postal code and the name of the province, state, or county.

P.O. box. Enter your box number only if your post office doesn’t deliver mail to your home or office.

Lines 5 and 6 If you are filing on behalf of a trust, enter the name and title of the trustee or other fiduciary (not including the U.S. agent described in Part VII, Section 1).

Line 7 Check the appropriate box to indicate whether you received a covered gift or a covered bequest from a covered expatriate, not including those received as a distribution from a non-electing foreign trust. If you check “Yes,” you must complete Part IV, Section 1. See Covered gift and Covered bequest, earlier.

Line 8 Check the appropriate box to indicate whether you received a distribution from a non-electing foreign trust that is attributable to covered gifts and covered bequests. If you check “Yes,” you must complete Part IV, Section 2; and Part VI; and attach a copy of the foreign trust’s governing instrument. See Attachments and Supplemental Documents, earlier.

Line 9 Check the appropriate box to indicate whether you have extended the due date to file this return. See Extension of Time To File, earlier.

Line 10 Check the appropriate box to indicate whether you are filing a protective Form 708. For additional information, see Protective Form 708 , earlier.

Line 11a Check the appropriate box to indicate whether you are an individual.

Line 11b If you checked “Yes” to line 11a, check the appropriate box on line 11b to indicate whether you are a U.S. citizen or a U.S. resident (as the term U.S. resident is determined for purposes of section 2801, based on domicile. See Regulations sections 20.2001-1(b), 25.2501-1(b), and 28.2801-2(b)) and proceed to line 16. Do not answer lines 12–15. See U.S. citizen or resident, earlier.

Line 12 Check the appropriate box to indicate whether you are a domestic trust. If you check “Yes,” do not complete lines 13a– e, and proceed to line 14. See Domestic trust, earlier.

Line 13a Check the appropriate box to indicate whether you are a foreign trust. If you check “Yes,” proceed to line 13b and attach a copy of the foreign trust’s governing instrument. Do not answer line 14. See Foreign trust and Attachments and Supplemental Documents , earlier.

Line 13b Check the appropriate box to indicate whether you are electing to be treated as a domestic trust for purposes of section 2801 on this return. If you check “Yes,” proceed to line 15. Do not answer lines 13c–e or line 14.

Instructions for Form 708 (12-2025) 9

You must complete Part IV, Sections 1, 2, and 3, as appropriate. Part IV, Section 1 is for reporting covered gifts and covered bequests received during the applicable calendar year, not including those received as a distribution from a non-electing foreign trust. Part IV, Section 2 is for reporting distributions received during the applicable calendar year from non-electing foreign trusts that are attributable to covered gifts and covered bequests. Part IV, Section 3 is for reporting covered gifts and covered bequests received in prior years. You also must complete Part VII, Section 1, Section 2, Section 3, and Part VIII. See Election by Foreign Trust To Be Treated as a Domestic Trust and Attachments and Supplemental Documents , earlier.

Line 13c Check the appropriate box to indicate whether you already have a valid election in effect to be treated as a domestic trust for purposes of section 2801.

Line 13d If you check “Yes,” enter, on line 13c, the year for which you filed the Form 708 making the election. Also complete Part IV, Sections 1–3, as appropriate.

Line 13e Check the appropriate box to indicate whether you are revoking and therefore terminating your election to be treated as a domestic trust for purposes of section 2801. If you check “Yes,” do not answer lines 14–16. Your election will be terminated as of January 1 of the applicable calendar year (the year for which you are filing this Form 708). See Termination of domestic trust election , earlier.

Line 13f Check the appropriate box to indicate whether the identity or address of your U.S. agent has changed since you last filed Form 708. If you check “Yes,” you must file an updated Form 2848 and complete Part VII, Section 1. Do not answer line 14, and proceed to line 15.

Line 14 Check the appropriate box to indicate whether you became a migrated foreign trust during the year (generally, a foreign trust that became a domestic trust during the year). If you check “Yes,” complete Part IV, Sections 1, 2, and 3, as appropriate. Part IV, Section 1 is for reporting covered gifts and covered bequests received during the applicable calendar year, not including those received as a distribution from a non-electing foreign trust. Part IV, Section 2 is for reporting distributions received during the applicable calendar year from non-electing foreign trusts that are attributable to covered gifts and covered bequests. Part IV, Section 3 is for reporting covered gifts and covered bequests received in prior years. You also must complete Part VII, Section 2 to report distributions to U.S. recipients in prior calendar years, and must attach a copy of the migrated foreign trust’s governing instrument. See Migrated foreign trust and Attachments and Supplemental Documents , earlier.

Line 15 If you are making the election to be treated as a domestic trust, or if you became a migrated foreign trust during the applicable calendar year, check the appropriate box to indicate whether you received in a prior calendar year a covered gift or covered bequest (including one received as a

distribution from a non-electing foreign trust). If you check “Yes,” you must complete Part IV, Section 3 to report your receipts in prior calendar years. You must also complete Part IV, Sections 1 and 2, as appropriate, to report receipts of covered gifts and covered bequests during the applicable calendar year.

Line 16 Check the appropriate box to indicate whether gift or estate taxes were paid to a foreign country with respect to covered gifts or bequests (or distributions from foreign trusts attributable to covered gifts or bequests) reported on this return. If you check “Yes,” you must complete Part V and attach a copy of the foreign gift or estate tax return and a copy of the receipt or cancelled check for payment of the foreign gift or estate tax. You also must report on an attachment to this return all other information necessary for the verification and computation of the amount of the reduction of section 2801 tax for foreign gift or estate taxes paid with respect to covered gifts or bequests reported on this return. See Foreign gift and estate taxes , earlier.