Purpose — Instruction 709 — Instructions for Form 709

Use Form 709 to report the following.

Transfers subject to the federal gift and certain generation-skipping transfer (GST) taxes and to figure the tax due, if any, on those transfers.
Allocation of the lifetime GST exemption to property transferred during the transferor’s lifetime. (For more details, see Schedule D, Part 2 GST Exemption Reconciliation , later, and Regulations section 26.2632-1.)

Caution: All gift and GST taxes must be figured and filed on a calendar-year basis. List all reportable gifts made during the calendar year on one Form 709. This means you must file a separate return for each calendar year a reportable gift is given (for example, a gift given in 2025 must be reported on a 2025 Form 709). Do not file more than one Form 709 for the same calendar year.

How To Complete Form 709

Determine whether you are required to file Form 709.
Determine what gifts you must report.
Decide whether you and your spouse, if any, will elect to split gifts for the year.
Complete lines 1 through 21 of Part I—General Information.
Complete lines 1 through 7 of Part III—Spouse’s Consent on Gifts to Third Parties.
List each gift on Part 1, 2, or 3 of Schedule A, as appropriate.
Complete Schedules B, C, and D, as applicable.
If the gift was listed on Part 2 or 3 of Schedule A, complete the necessary portions of Schedule D.
Complete Schedule A, Part 4.
Complete Part II—Tax Computation.
Sign and date the return.

Tip: Make sure to complete page 1 and the applicable schedules in their entirety. Returns filed without entries in each field will not be processed.