Part II—Tax Computation

Line 2 Enter the section 2801(c) exclusion amount for the applicable calendar year. For 2025 and 2026, the section 2801(c) amount is $19,000. The section 2801(c) amount is subject to an annual inflation adjustment and the adjusted amounts will be published in an annual revenue procedure. See Net covered gifts and covered bequests, earlier, for more information on the section 2801(c) amount.

Line 3 Subtract line 2 from line 1. If zero or less, enter -0-. This amount is your net covered gifts and bequests subject to section 2801 tax for the applicable calendar year. See Net covered gifts and covered bequests , earlier.

Line 4 Multiple line 3 by 40%. This is the total amount of section 2801 tax imposed on covered gifts or covered bequests you received during the applicable calendar year.

Line 5 Enter the amount from Part V, line 4. This is the amount of foreign gift or estate taxes paid with respect to covered gifts or covered bequests subject to section 2801 tax for the applicable calendar year. See Foreign gift and estate taxes, earlier.

Line 6 Subtract line 5 from line 4. This is the total amount of section 2801 tax.

Line 8. Tax Due If the amount on line 6 is more than the amount on line 7, subtract line 7 from line 6. This is the amount you owe.

Making a Payment

The IRS recommends paying electronically whenever possible. Options to pay electronically include any of the payment options below. Also go to IRS.gov/Payments and

10 Instructions for Form 708 (12-2025)

Frequently asked questions on estate taxes for more detailed information.

Electronic Federal Tax Payment System (EFTPS). Payment of the tax due may be submitted electronically through EFTPS. EFTPS is a free service of the Department of the Treasury. See IRS.gov/EFTPS and EFTPS.gov for more information.

Same-day wire. Payment of the tax due may be submitted electronically through same-day wire from your financial institution. Contact your financial institution for availability, cost, and time frames. See IRS.gov/SameDayWire and How do I make an electronic payment under Frequently asked questions on estate taxes on IRS.gov for the worksheet and more information.

Paying by check. Make the check payable to “United States Treasury.” Write the TIN and “Form 708” to assist us in posting it to the proper account. See IRS.gov/PayByMail for more information.

Paying by cash. You may be able to pay your balance due with cash at participating retail stores. See IRS.gov/PayCash .

Line 9. Overpayment If you have access to U.S. banking services, you should use direct deposit for any refunds, whenever possible. See IRS.gov/DirectDeposit for more information.

Direct deposit is available for this form. If there is an overpayment when filing your return, complete Part II, lines 9b, 9c, and 9d to input your direct deposit information.

Line 9a

If line 9a is under $1, we will send a refund only on written request.

Line 9b

The routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32. Ask your financial institution for the correct routing number to enter on line 9b if:

• The routing number on a deposit slip is different from the routing number on your checks,

• Your deposit is to a savings account that doesn’t allow you to write checks, or

• Your checks state they are payable through a financial institution different from the one at which you have your checking account.

Line 9c

Check the appropriate box for the type of account. Don’t check more than one box. You must check the correct box to ensure your deposit is accepted.

Line 9d

The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank. Don’t include the check number.

Signature As the U.S. recipient, you must sign the return. If you pay another person, firm, or corporation to prepare your return,

that person must also sign the return as preparer unless that person is your regular full-time employee.

Paid Preparer Use Only Generally, anyone who is paid to prepare the return must sign the return in the space provided and fill in the Paid Preparer Use Only area. See section 7701(a)(36)(B) for exceptions.

In addition to signing and completing the required information, the paid preparer must give a copy of the completed return to the U.S. recipient.

Note: A paid preparer may sign original or amended returns by rubber stamp, mechanical device, or computer software program.