Part 2—Tax Computation (Page 1 of Form 709-NA)

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—Other Credits If, under a treaty obligation, you are claiming an applicable credit amount (formerly unified credit) or DSUE amount, see Gift tax treaties, earlier; and Schedule C. Deceased Spousal Unused Exclusion (DUSE) Amount and Restored Exclusion Amount in the Instructions for Form 709.

Line 8 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-NA, along with evidence that the foreign taxes were paid. See the applicable convention for details of computing the credit.

Line 14—Tax Due If the amount on line 12 is more than the amount on line 13, subtract line 13 from line 12. This is the amount you owe.

Payments made to the federal government must be processed electronically. Go to IRS.gov/Payments for more information on how to make a payment and also see EFTPS and Same-day wire below.

EFTPS. Payment of the tax due may be submitted electronically through the Electronic Federal Tax Payment System (EFTPS). EFTPS is a free service provided by the Department of the Treasury.

Go to IRS.gov/EFTPS and EFTPS.gov for more information.

Same-day wire. Payment of the tax due may be submitted electronically through same-day wire from your financial institution. Contact your financial institution for

Instructions for Form 709-NA (2025) 17

availability, cost, and time frames. Go to IRS.gov/ SameDayWire for more information.

Paying by check. Make the check payable to “United States Treasury.” Write the donor’s taxpayer identification number (TIN) and “Form 709-NA” to assist us in posting it to the proper account.

Paying by cash. You may be able to pay your balance due with cash at a participating retail store. Go to IRS.gov/ PayYourTaxesWithCash .

Line 15—Overpayment If you have access to U.S. banking services, you should use direct deposit for any refunds, whenever possible. Go to IRS.gov/DirectDeposit for more information.

If there’s an overpayment, complete Part 2, lines 15b– 15d, to enter your banking information and receive your refund by direct deposit.

Line 15a. If the amount on line 13 is more than the amount on line 12, subtract line 12 from line 13. This is the amount you overpaid. If you want us to directly deposit the amount shown on line 15a to your checking or savings account at a U.S. bank or other U.S. financial institution (such as a mutual fund, brokerage firm, or credit union), complete lines 15b through 15d.

Line 15b. The routing number for your financial institution must be nine digits. The first two digits must be 01 through 12 or 21 through 32. Otherwise, the direct deposit will be rejected and a check sent instead.

Line 15c. 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 15d. 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.