Form 709: the US gift tax return

When is Form 709 generally required?

Qualifying tuition and medical expenses paid directly to the educational institution or medical provider don't count toward the $19,000, so paying them doesn't by itself trigger a return. This is a summary of the general rules in the IRS instructions, not a decision about your situation.

• You gave gifts to someone (other than your spouse) totaling more than the annual exclusion for the year — $19,000 for 2025 and 2026.
• You gave a gift of a future interest — something the recipient can only use, possess or enjoy at a later date, as with many gifts in trust — even under the annual exclusion.
• You and your spouse elect gift splitting — treating a gift either of you made as made half by each — and a return is required regardless of the amount.
• Spouses gave community property, or property held as joint tenants or tenants by the entirety: the gift is allocated between the spouses, and each spouse then applies the filing rules above to their share. Ownership alone doesn't require a return. If ownership or allocation is unclear, have a professional review it.
• Gifts to a spouse who is not a US citizen have a separate, higher annual limit — check the instructions for the gift year.

Filing even when no tax is due

The instructions say you must file in these situations whether or not any tax is ultimately due. For most filers, the return records gifts that are taken into account against the lifetime basic exclusion ($15,000,000 for 2026) rather than producing a payment.

What to gather before you start

• Every gift made during the year: recipient, date, description and value on the date of the gift.
• For property: how the value was determined, and an appraisal for hard-to-value assets.
• Your earlier Form 709s — Schedule B reports gifts from prior periods.
• If you're splitting gifts: your spouse's consent and details.
• If a spouse has died: information about any deceased spousal unused exclusion (DSUE), reported on Schedule C.

The main parts of the return

• Part I: general information about the donor.
• Part III: spouse's consent to gift splitting, if elected.
• Schedule A: computation of taxable gifts made during the year.
• Schedule B: gifts from prior periods.
• Schedule C: DSUE amount, if applicable.

Deadlines and extensions

Form 709 is generally due April 15 of the year after the gift — April 15, 2027 for 2026 gifts, or the next business day if that date falls on a weekend or legal holiday. An income tax extension (Form 4868) also extends the time to file Form 709, or you can file Form 8892. Neither extends the time to pay.

E-filing and software

The IRS accepts Form 709 through its Modernized e-File (MeF) system. Not every tax program supports Form 709, and support can differ by year, so check the software provider's current list of supported forms before relying on it.

Form 709 versus Form 706

Form 709 reports gifts made during life. Form 706 is the US estate (and generation-skipping transfer) tax return filed after a death. The estate tax computation generally takes into account adjusted taxable gifts made after 1976, other than gifts already included in the estate.

Official IRS help

Get review from a qualified tax professional for future-interest or trust gifts, gift-splitting elections, a spouse who is not a US citizen or uncertain tax residency, gifts to grandchildren or others two or more generations younger (generation-skipping transfers), and claims of a deceased spouse's unused exclusion. Reading the instructions alone isn't enough for these situations.

Use the IRS “About Form 709” page for the current form and instructions. For e-file questions, the IRS lists its e-help Desk at 866-255-0654 (toll-free). Gift.tax support is not IRS support.

Examples

Records to keep

• A gift log for the year
• Valuation support and appraisals
• Prior Form 709s
• Spouse's consent if splitting gifts
• Proof of filing or e-file acceptance