Reminders

Part I—General Information. Entry lines in this section were reorganized and the address includes foreign address entries. Lines 12 through 18 were moved to Part III.

Part III—Spouse’s Consent on Gifts to Third Parties. Part I, lines 12 through 18, were moved to a new Part III on the second page of Form 709. A consenting spouse is no longer required to sign the return but must sign a Notice of Consent to be attached to the donor’s return.

Schedule A. Columns for Parts 1, 2, and 3 of Schedule A were reorganized. New columns (k), (l), and (m) checkboxes were added to Parts 1 and 3 to identify if the gift is a charitable gift, deductible gift to spouse, or section 2652(a)(3) election.

New Form 709-NA. If you are a nonresident not a citizen of the United States and made gifts of real or other tangible property situated in the United States, file Form 709-NA, United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States.