Federal housing law
Instruction 709 — Instructions for Form 709, United States Gift (and Generation - Skipping Transfer) Tax Return
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 1 chapter · 23 sections
- Jurisdiction
- United States
Contents
▸2025
Overview▸Instructions for Form 709
Overview- What’s New
- Future Developments
- Reminders
- Photographs of Missing Children
▸Specific Instructions
Overview- Part I—General Information
- Part III—Spouse’s Consent on Gifts to Third Parties
- Schedule A. Computation of Taxable Gifts
- Gifts Subject to Both Gift and GST Taxes
- Schedule B. Gifts From Prior Periods
- Unused Exclusion (DSUE) Amount and Restored Exclusion Amount
- Schedule D. Computation of Generation-Skipping Transfer Tax
- Part II—Tax Computation (Page 1 of Form 709)
- Signature