Part I—General Information

Line 3. Donor’s Social Security Number Enter your social security number (SSN), if applicable, or your individual taxpayer identification number (ITIN), but only if you have previously used the ITIN to file other U.S. tax returns. If you do not have an SSN or a previously used ITIN, the IRS will assign an Internal Revenue Service Number (IRSN) to you. If you have already been assigned an IRSN, please enter the number on line 3. If you do not have a SSN, ITIN, or IRSN, leave line 3 blank.

Lines 4–11. Address Enter your current mailing address.

Foreign address. If you have a foreign address, enter the city name on the appropriate line. Don’t enter any other information on that line, but also complete the spaces below that line. Don’t abbreviate the country name. Follow the country’s practice for entering the postal code and the name of the province, county, or state.

P.O. box. Enter your box number only if your post office doesn’t deliver mail to your home.

Line 12. Legal Residence (Domicile) For gift tax purposes, an individual acquires domicile in a place by living there, for even a brief period of time, with no definite present intention of later moving.

Enter the state of the United States (including the District of Columbia) or a foreign country in which you legally reside or are domiciled at the time of the gift.

Line 13. Citizenship Enter your citizenship.

The term “citizen of the United States” includes a person who, at the time of making the gift:

• Was domiciled in a territory of the United States,

• Was a U.S. citizen, and

• Became a U.S. citizen for a reason other than being a citizen of a U.S. territory or being born or residing in a territory.

If you meet the above criteria, enter “United States.” Otherwise, enter the country of your citizenship.

Line 19 If you and/or your spouse made gifts to third parties, check the “Yes” box and complete Part III. If you are not married, skip to line 20.

Line 20. Application of DSUE Amount If the donor is a citizen or resident of the United States and the spouse died after December 31, 2010, the donor may be eligible to use the deceased spousal unused exclusion (DSUE) amount. The executor of the spouse’s estate must have elected on Form 706 to allow use of the unused exclusion amount. See Part 6—Portability of Deceased Spousal Unused Exclusion in the Instructions for Form 706. If the executor of the estate made this election, attach the first four pages of Form 706 filed by the estate. Include any attachments related to DSUE that were filed with Form 706 and calculations of any adjustments to the DSUE amount like audit reports or previously filed Forms 709. See Rev. Proc. 2022-32 , which provides an update to the simplified method for making a late DSUE election for certain qualifying taxpayers (superseding Rev. Proc. 2017-34). See also section 2010(c)(4) and the related regulations.

Using the checkboxes provided, indicate whether the donor is applying or has applied a DSUE amount from a predeceased spouse to gifts reported on this or a previous Form 709. If so, complete Schedule C before going to Part II , later.

Line 21. Digital Assets If you reported on this Form 709 any transfer that includes a digital asset (or a financial interest in a digital asset), answer “Yes” to the question on line 21. Do not leave the question unanswered. You must answer “Yes” or “No” by checking the appropriate box.