Part — Instruction 708 — Instructions for Form 708

Complete this part only if foreign gift or estate taxes were paid with respect to any item reported on Part IV, Sections 1– 3. You must attach the additional information required by these instructions. See Foreign gift and estate taxes, earlier.

Line 1 On Line 1, columns (a) through (g), provide information related to the foreign gift or estate taxes paid with respect to a covered gift or covered bequest, if applicable.

Column (a). List items reported on Part IV, Sections 1–3 for which foreign gift or estate taxes were paid, in numerical order, using the item numbers from Part IV, Sections 1–3 (for example, A1, A2, B1, B2, C1).

Column (c). Enter the date that gift or estate taxes were paid to a foreign county for the item listed on column (a). If foreign gift or estate taxes were paid for a single item on separate dates, list each payment separately. You must attach a copy of the receipt or cancelled check for each payment listed on this part.

Column (e). Enter the amount paid (in U.S. dollars) on the date(s) shown in column (c).

Column (f). Enter the aggregate amount claimed or allowed as a refund against the foreign gift or estate taxes paid with respect to each item.

Instructions for Form 708 (12-2025) 13

Line 2 Add amounts from line 1, column (g) to determine the total net foreign gift or estate taxes paid for the items reported.