2025›Instructions for Form 709
Specific Instructions
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
In this part
- Part I—General Information
- Part III—Spouse’s Consent on Gifts to Third Parties
- Schedule A. Computation of Taxable Gifts
- Gifts Subject to Both Gift and GST Taxes
- Schedule B. Gifts From Prior Periods
- Unused Exclusion (DSUE) Amount and Restored Exclusion Amount
- Schedule D. Computation of Generation-Skipping Transfer Tax
- Part II—Tax Computation (Page 1 of Form 709)
- Signature
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