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Instructions for Form 708›(December 2025)

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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

New guidance under section 2801. Final regulations (TD 10027), effective January 14, 2025, provide guidance on the application of the section 2801 tax, including on the method for U.S. citizens and residents and certain trusts to report and pay the section 2801 tax on their receipt, either directly or indirectly, of certain gifts and bequests from covered expatriates (covered gifts and covered bequests).

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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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