What's New — 2025 Inst 709-NA (PDF)

Electronic filing. Modernized e-File (MeF) for gift taxes now offers a secure and accurate way to file the Form 709-NA, United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States. It is an electronic filing process that allows the Form 709-NA 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 MeF 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.
Direct deposit. Direct deposit fields have been added to the form on Part 2, lines 15b, 15c, and 15d. If there is an overpayment on Part 2, line 15a, enter your direct deposit information on Part 2, lines 15b, 15c, and 15d. See, Line 15—Overpayment under Part 2, later, for more information.
Making a payment. If there is a balance due on Part 2, line 14, go to IRS.gov/Payments for information on how to make a payment. Also, Line 14—Tax Due under Part 2, later, for more information.
New guidance regarding the section 2801 tax. Section 2801 imposes a tax on U.S. citizens and residents who receive certain gifts or bequests from covered expatriates. For more information, see What’s new—Estate and gift tax (Final regulations under

Section 2801, Regarding the Imposition of Tax on Certain Gifts and Bequests from Covered Expatriates published).

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