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2025›Instructions for Form 709›General Instructions

Where To File

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

File Form 709 at the following address.

Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999

If using a PDS, file at the following address.

Internal Revenue Service 333 W. Pershing Road Kansas City, MO 64108

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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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