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Instruction 709 — Instructions for Form 709, United States Gift (and Generation - Skipping Transfer) Tax Return · 2026-10-03 edition · updated 2026-10-04 · United States

For the latest information about developments related to Form 709 and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form709 .

Instructions for Form 709 (2025) Catalog Number 16784X Oct 6, 2025 Department of the Treasury Internal Revenue Service www.irs.gov

executor of the predeceased spouse’s estate must have made an election on a timely and complete Form 706 to allow the donor to use the predeceased spouse’s unused exclusion amount.

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▸Contents — Instruction 709 — Instructions for Form 709, United States Gift (and Generation - Skipping Transfer) Tax Return

Instruction 709 — Instructions for Form 709, United States Gift (and Generation - Skipping Transfer) Tax Return

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