Skip to content
ChatProjectCodes

2025›Instructions for Form 709

What’s New

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

  • Electronic Filing. Modernized e-File (MeF) for gift taxes now offers a secure and accurate way to file the Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return. It is an electronic filing process that allows the Form 709 family of returns to be received through the MeF system. You can e-file a return showing a balance due and, at the same time, authorize an electronic funds withdrawal from your bank account. Payments are subject to limitations of the Federal Tax Deposit rules. Additional information is available on the Modernized e-File information page. If help is needed with your e-file tax needs, you may contact the e-help Desk at 866-255-0654 (toll-free).

  • Electronic payments. If you have access to U.S. banking services or electronic payment systems, you should use direct deposit for any refunds and pay electronically for any payments, whenever possible.

  • Making a payment. If there is a balance due on Part II, line 19, go to IRS.gov/Payments for information on how to make a payment. See the instructions for Part II, line 19, later, for more details.

  • Direct deposit. Direct deposit fields have been added onto the form on Part II, lines 20b, 20c, and 20d. If there is an overpayment on Part II, line 20a, enter your direct deposit information on Part II, lines 20b, 20c, and 20d. See Part II,

line 20, later, for more information.

  • The annual gift exclusion for 2025 is $19,000. See Annual Exclusion , later.

  • For gifts made to spouses who are not U.S. citizens, the annual exclusion has increased to $190,000. See Nonresidents Not Citizens of the United States, later.

  • The top rate for gifts and generation-skipping transfers remains at 40%. See Table for Computing Gift Tax.

  • The basic credit amount for 2025 is $5,541,800. See Table

of Basic Exclusion and Credit Amounts.

  • The applicable exclusion amount consists of the basic exclusion amount ($13,990,000 in 2025) and, in the case of a surviving spouse, any unused exclusion amount of the last deceased spouse (who died after December 31, 2010). The

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸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

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.