Purpose of Form

Use Form 709-NA to report the following.

• Certain transfers by nonresidents not citizens of the United States that are subject to the federal gift and certain generation-skipping transfer (GST) taxes and to figure the tax due, if any, on those transfers.

• Allocation of the lifetime GST exemption to property transferred during the transferor's lifetime. (For more details, see Part 2—GST Exemption Reconciliation , later under Schedule D , and Regulations section 26.2632-1.)

Caution: All gift and GST taxes must be figured and filed on a calendar-year basis. If you were a U.S. citizen or resident for part of 2024 and made a reportable gift during this time, you must report all gifts that you made during 2024 on Form 709. Do not file Form 709-NA for 2024. See Coordination with Form 709, later.

Definitions The following definitions apply in these instructions.

United States. The United States means the 50 states and the District of Columbia.

Domicile. For gift tax purposes, a person acquires domicile in a place by living there, for even a brief period of time, with no definite present intention of later moving. See Regulations sections 20.0-1 and 25.2501-1(b) for more information.

Nonresident not a citizen of the United States (NRNC). For gift tax purposes, a person is an NRNC if the person is neither domiciled in nor a citizen of the United States at the time the gift is made. A person who acquired U.S. citizenship solely by reason of being a citizen of a U.S. territory or by reason of birth or residence within a U.S. territory is not treated as a U.S. citizen.

Note: A person may be a U.S. resident for income tax purposes yet be considered a nonresident for gift tax purposes.

Further information on U.S. federal gift tax considerations for NRNCs of the United States is available at IRS.gov/Businesses/Small-Business-Self-Employed/ Gift-Tax-for-Nonresidents-Notcitizens-of-the-United States and IRS.gov/Businesses/SmallBusinesses-Self- Employed/FAQs-Gift-Taxes-for-Nonresidents-Notcitizens- of-the-United States .

Long-term U.S. resident. A U.S. resident individual is a long-term resident if the individual was a lawful permanent resident of the United States in at least 8 of the last 15 tax years ending with the year the individual is no longer treated as a lawful permanent resident. In determining if an individual meets the 8-year requirement, don’t count any year if in that year the individual was treated as a resident of a foreign country under a tax treaty and did not waive treaty benefits applicable to residents of that country.

Lawful permanent resident. An individual is a lawful permanent resident of the United States if the individual has been given the privilege, according to U.S. immigration laws, of residing permanently in the United States as an immigrant. An individual generally has this status if the individual has been issued an alien registration card, also known as a green card, and the green card hasn’t been revoked, or judicially or administratively determined to have been abandoned. However, an individual is also no longer treated as a lawful permanent resident if the individual commenced to be treated as a resident of a foreign country under the provisions of a tax treaty, did not waive the benefits of such treaty, and notified the IRS of the commencement of such treatment.

Expatriate. An expatriate is any U.S. citizen who has relinquished their citizenship and any long-term resident who has ended their residency in the United States. Special gift tax rules apply to U.S. citizens and residents who receive covered gifts from covered expatriates. See Taxation of Gifts From Certain Expatriates , later.

How To Complete Form 709-NA

1. Determine whether you are required to file Form 709-NA.

2. Determine what gifts you must report.

3. Complete lines 1 through 23 of Part 1—General Information.

4. List each gift in Part 1, 2, or 3 of Schedule A, as appropriate.

5. Complete Schedules B and D, as applicable.

6. If the gift was listed in Part 2 or 3 of Schedule A, complete the necessary portions of Schedule D.

7. Complete Schedule A, Part 4.

8. Complete Part 2—Tax Computation.

9. Sign and date the return.

Caution: Make sure to complete page 1 and the applicable schedules in their entirety. Returns filed without entries in each field will not be processed.