Instructions for Form 709

United States Gift (and Generation-Skipping Transfer) Tax Return

For gifts made during calendar year 2025

Section references are to the Internal Revenue Code unless otherwise noted.

Contents Page General Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 2 Purpose of Form . . . . . . . . . . . . . . . . . . . . . . . . . 2 Who Must File . . . . . . . . . . . . . . . . . . . . . . . . . . 2 When To File . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Where To File . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Amending Form 709 To Provide

Supplemental Information . . . . . . . . . . . . . . . . 6 Adequate Disclosure . . . . . . . . . . . . . . . . . . . . . . 6 Penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Joint Tenancy . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Transfer of Certain Life Estates Received

From Spouse . . . . . . . . . . . . . . . . . . . . . . . . . 7 Specific Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 7 Part I—General Information . . . . . . . . . . . . . . . . . 7 Part III—Spouse’s Consent on Gifts to Third

Parties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Schedule A. Computation of Taxable Gifts . . . . . . 8 Gifts Subject to Both Gift and GST Taxes . . . . . . . 9 Schedule B. Gifts From Prior Periods . . . . . . . . . 14 Schedule C. Deceased Spousal Unused

Exclusion (DSUE) Amount and Restored Exclusion Amount . . . . . . . . . . . . . . . . . . . . . 19 Schedule D. Computation of

Generation-Skipping Transfer Tax . . . . . . . . . 20 Part II—Tax Computation (Page 1 of Form

709. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23

For Gifts Made Use Revision of After and Before Form 709 Dated

• – – – – January 1, 1982 November 1981

December 31, 1981 January 1, 1987 January 1987

December 31, 1986 January 1, 1989 December 1988

December 31, 1988 January 1, 1990 December 1989

December 31, 1989 October 9, 1990 October 1990

October 8, 1990 January 1, 1992 November 1991

December 31, 1992 January 1, 1998 December 1996

December 31, 1997 - – – – –
- Use the corresponding annual form.