Part II—Tax — Instruction 709 — Instructions for Form 709

Lines 4 and 5 To compute the tax for the amount on line 3 (to be entered on line 4) and the tax for the amount on line 2 (to be entered on line 5), use the Table for Computing Gift Tax.

Line 7 The applicable credit (formerly unified credit) amount is the tentative tax on the applicable exclusion amount. For gifts made in 2025, the applicable exclusion amount equals:

The basic exclusion amount of $13,990,000, PLUS
Any DSUE amount, PLUS
Any Restored Exclusion Amount.

If you are a citizen or resident of the United States, you must apply any available applicable credit against gift tax. If you are not eligible to use a DSUE amount from a predeceased spouse, or Restored Exclusion Amount on taxable gifts made to a same-sex spouse, enter $5,541,800 on line 7. Nonresidents not citizens of the United States may not claim the applicable credit and should enter zero on line 7.

If you are eligible to use a DSUE amount from a predeceased spouse or a Restored Exclusion Amount for taxable gifts to a same-sex spouse (or both), complete Schedule C—Deceased Spousal Unused Exclusion (DSUE) Amount and enter the amount from line 5 of that schedule on line 7 of Part II—Tax Computation.

Determine the tentative tax on the applicable exclusion amount using the rates in the Table for Computing Gift Tax, and enter the result on line 7.

Line 10 Enter 20% of the amount allowed as a specific exemption for gifts made after September 8, 1976, and before January 1, 1977. (These amounts will be among those listed in Schedule B, column (d), for gifts made in the third and fourth quarters of 1976.)

22 Instructions for Form 709 (2025)

Line 13 Gift tax conventions are in effect with Australia, Austria, Denmark, France, Germany, Japan, and the United Kingdom. If you are claiming a credit for payment of foreign gift tax, figure the credit and attach the calculation to Form 709, along with evidence that the foreign taxes were paid. See the applicable convention for details of computing the credit.

Line 19—Tax Due If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. This is the amount you owe.

Making a Payment

The IRS recommends paying electronically whenever possible. Options to pay electronically include any of the payment options below. Also, go to IRS.gov/Payments and Frequently asked questions on estate taxes for more detailed information.

EFTPS. Payment of the tax due may be submitted electronically through the Electronic Federal Tax Payment System (EFTPS). EFTPS is a free service of the Department of the Treasury. See IRS.gov/EFTPS and EFTPS.gov for more information.

Your deposit is to a savings account that doesn’t allow you to write checks, or
Your checks state they are payable through a financial institution different from the one at which you have your checking account.

Line 20c

Check the appropriate box for the type of account. Don’t check more than one box. You must check the correct box to ensure your deposit is accepted.

Line 20d

The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank. Don’t include the check number.