What is Form 709 used for?

AI reviewed

Form 709 is the United States Gift (and Generation-Skipping Transfer) Tax Return. Its instructions determine what is reported and how the schedules apply. Use the official revision for the gift year; an organizer worksheet or a record export is not a substitute for the return itself.

Sources (checked 2026-10-08)

Editorially approved by Raj Lahoti (owner approval via instruction, 2026-10-14) on October 15, 2026. Not professional tax review.

AI reviewed

Two AI checks reviewed IRS-source accuracy and safety/scope on 2026-10-08. AI review is not professional advice. How review works