Amending Form 709 To Provide Supplemental Information

If you find that you must make a correction on a return that has already been filed, and/or provide supplemental information, you should:

• File another Form 709;

• Check the amended return box in line 15 of Part I—General Information;

• Include a statement of what has changed, along with the supporting information; and

• Attach a copy of the original Form 709 that has already been filed.

For the mailing address for a supplemental Form 709, see Filing Estate and Gift Tax Returns . File the amended Form 709 at the following address.

Internal Revenue Service Center Attn: E&G, Stop 824G 7940 Kentucky Drive Florence, KY 41042-2915

If using a PDS, file at the following address.

Internal Revenue Service Center Attn: E&G, Stop 824G 7940 Kentucky Drive Florence, KY 41042-2915

If you have already been notified that the return has been selected for examination, you should provide the additional information directly to the office conducting the examination.

Tip: See the Caution under Part III—Spouse’s Consent on Gifts to Third Parties, later, before you mail the return.