Instructions for Form 709-NA

United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States

For gifts made during calendar year 2025

Section references are to the Internal Revenue Code unless otherwise noted.

Contents Page General Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 2 Purpose of Form . . . . . . . . . . . . . . . . . . . . . . . . . 2 Who Must File . . . . . . . . . . . . . . . . . . . . . . . . . . 2 When To File . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Where To File . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Amending Form 709-NA To Provide

Supplemental Information . . . . . . . . . . . . . . . . 7 Adequate Disclosure . . . . . . . . . . . . . . . . . . . . . . 7 Penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Joint Tenancy . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Transfer of Certain Life Estates Received

From Spouse . . . . . . . . . . . . . . . . . . . . . . . . . 8 Specific Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 8 Part 1—General Information . . . . . . . . . . . . . . . . 8 Schedule A. Computation of Taxable Gifts . . . . . . 8 Gifts Subject to Both Gift and GST Taxes . . . . . . 10 Schedule B. Gifts From Prior Periods . . . . . . . . . 15 Schedule D. Computation of GST Tax . . . . . . . . . 15 Part 2—Tax Computation (Page 1 of Form

709-NA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18