Form 709: Gift Tax Return, Who Must File and When
Form 709 is the federal gift tax return: the 2025 IRS instructions say a U.S. citizen or resident who gave gifts to someone totaling more than $19,000 in 2025 (other than to a spouse) must generally file, for example, and give April 15 of the following year (the next business day if that is a weekend or legal holiday) as the date, with extensions available. The 2025 basic exclusion amount is $13,990,000 and Rev. Proc. 2025-32 gives $15,000,000 for 2026.
Maintained by Archie Chang · Sources checked against IRS text on November 2, 2026 · Methodology & sources
What Form 709 reports
The IRS About Form 709 page and the instructions describe the form like this:
“Use Form 709 to report:
Transfers subject to the federal gift and certain generation-skipping transfer (GST) taxes.
Allocation of the lifetime GST exemption to property transferred during the transferor's lifetime.”
“Caution: All gift and GST taxes must be figured and filed on a calendar-year basis. List all reportable gifts made during the calendar year on one Form 709. This means you must file a separate return for each calendar year a reportable gift is given (for example, a gift given in 2025 must be reported on a 2025 Form 709). Do not file more than one Form 709 for the same calendar year.”
The instructions used on this page are the 2025 Instructions for Form 709, which cover gifts made during calendar year 2025. When we checked on November 2, 2026, the IRS had also posted 2026 Instructions for Form 709 as a draft marked DRAFT—NOT FOR FILING, so the 2026 figures below come from Rev. Proc. 2025-32 and are matched against that draft.
Who must file Form 709
The 2025 instructions list nine situations for a citizen or resident of the United States, and the whole list is quoted here. The instructions follow it with who does not need to file and the rules for gifts to a spouse and to charities.
“In general. If you are a citizen or resident of the United States, you must file a gift tax return (whether or not any tax is ultimately due) in the following situations.
If you gave gifts to someone in 2025 totaling more than $19,000 (other than to your spouse), you must generally file Form 709. But see Transfers Not Subject to the Gift Tax and Gifts to Your Spouse, later, for more information on specific gifts that are not taxable.
Certain gifts, called future interests, are not subject to the $19,000 annual exclusion and you must file Form 709 even if the gift was under $19,000. See Annual Exclusion, later.
Spouses may not file a joint gift tax return. Each individual is responsible to file a Form 709.
You must file a gift tax return to split gifts with your spouse (regardless of their amount) as described in Part III Spouse’s Consent on Gifts to Third Parties, later.
If a gift is of community property, it is considered made one-half by each spouse. For example, a gift of $100,000 of community property is considered a gift of $50,000 made by each spouse, and each spouse must file a gift tax return.
Likewise, each spouse must file a gift tax return if they have made a gift of property held by them as joint tenants or tenants by the entirety.
Only individuals are required to file gift tax returns. If a trust, estate, partnership, or corporation makes a gift, the individual beneficiaries, partners, or stockholders are considered donors and may be liable for the gift and GST taxes.
The donor is responsible for paying the gift tax. However, if the donor does not pay the tax, the person receiving the gift may have to pay the tax.
If a donor dies before filing a return, the donor’s executor must file the return.”
“Who does not need to file. If you meet all of the following requirements, you are not required to file Form 709.
You made no gifts during the year to your spouse.
You did not give more than $19,000 to any one donee.
All the gifts you made were of present interests.”
“Gifts to charities. If the only gifts you made during the year are deductible as gifts to charities, you do not need to file a return as long as you transferred your entire interest in the property to qualifying charities. If you transferred only a partial interest, or transferred part of your interest to someone other than a charity, you must still file a return and report all of your gifts to charities.”
“You do not have to file a gift tax return to report gifts to your spouse if your spouse is a U.S. citizen unless you made a gift to your spouse of a terminable interest that does not meet the exception described under Life estate with power of appointment, later. You must also file a gift tax return to make the qualified terminable interest property (QTIP) election described under Line 12, later.
You do not have to file a gift tax return to report gifts to your spouse if your spouse is not a U.S. citizen unless the total gifts of present interests you made to your spouse during the year exceed $190,000 or you made any gifts of future interests to your spouse.”
Transfers that are not gifts for this form
“Four types of transfers are not subject to the gift tax. These are:
Transfers to political organizations,
Transfers to certain exempt organizations,
Payments that qualify for the educational exclusion, and
Payments that qualify for the medical exclusion.
These transfers are not “gifts” as that term is used on Form 709 and in its instructions. You need not file a Form 709 to report these transfers and should not list them on Schedule A of Form 709 if you do file Form 709.”
Annual exclusion and basic exclusion amounts
| Gifts made in | Annual exclusion per donee | Annual exclusion, spouse not a U.S. citizen | Basic exclusion amount | Basic credit amount | Source |
|---|---|---|---|---|---|
| 2025 | $19,000 | $190,000 | $13,990,000 | $5,541,800 | 2025 Instructions for Form 709, What’s New |
| 2026 | $19,000 | $194,000 | $15,000,000 | Not printed in Rev. Proc. 2025-32; $5,945,800 in the 2026 draft instructions (DRAFT—NOT FOR FILING) | Rev. Proc. 2025-32, sections 2.14 and 4.42 |
The same annual exclusion, spouse and basic exclusion amounts for 2025 and 2026 appear on the gift tax exclusion amounts page, and the estate tax calculator uses the basic exclusion amount. The 2025 Instructions for Form 709 do not give amounts for 2026, so the 2026 amounts here come from the Revenue Procedure:
“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. See Nonresidents Not Citizens of the United States, later.
The top rate for gifts and generation-skipping transfers remains at 40%. See Table for Computing Gift Tax.
The basic credit amount for 2025 is $5,541,800. See Table of Basic Exclusion and Credit Amounts.
The applicable exclusion amount consists of the basic exclusion amount ($13,990,000 in 2025) and, in the case of a surviving spouse, any unused exclusion amount of the last deceased spouse (who died after December 31, 2010).”
“For calendar year 2026, the first $19,000 of gifts to any person (other than gifts of future interests in property) are not included in the total amount of taxable gifts under § 2503 made during that year.”
“For calendar year 2026, the first $194,000 (instead of the amount provided in paragraph (1) of this section 4.42) of gifts to a spouse who is not a citizen of the United States (other than gifts of future interests in property) are not included in the total amount of taxable gifts under §§ 2503 and 2523(i)(2) made during that year.”
“Section 70106 of the OBBBA amends § 2010(c)(3) by increasing the basic exclusion amount to $15,000,000 for calendar year 2026.”
“The basic exclusion amount will be adjusted for inflation for calendar year 2027 and future years.”
The IRS draft of the 2026 instructions lists the same 2026 amounts:
“The annual gift exclusion for 2026 is $19,000. See Annual Exclusion, later.
For gifts made to spouses who are not U.S. citizens, the annual exclusion has increased to $194,000. See Nonresidents Not Citizens of the United States, later.
[…]
The basic credit amount for 2026 is $5,945,800. See Table of Basic Exclusion and Credit Amounts.
The applicable exclusion amount consists of the basic exclusion amount ($15,000,000 in 2026) and, in the case of a surviving spouse, any unused exclusion amount of the last deceased spouse (who died after December 31, 2010).”
| Year | Basic exclusion amount | Credit amount |
|---|---|---|
| 2011 | $5,000,000 | $1,945,800 |
| 2012 | $5,120,000 | $1,993,800 |
| 2013 | $5,250,000 | $2,045,800 |
| 2014 | $5,340,000 | $2,081,800 |
| 2015 | $5,430,000 | $2,117,800 |
| 2016 | $5,450,000 | $2,125,800 |
| 2017 | $5,490,000 | $2,141,800 |
| 2018 | $11,180,000 | $4,417,800 |
| 2019 | $11,400,000 | $4,505,800 |
| 2020 | $11,580,000 | $4,577,800 |
| 2021 | $11,700,000 | $4,625,800 |
| 2022 | $12,060,000 | $4,769,800 |
| 2023 | $12,920,000 | $5,113,800 |
| 2024 | $13,610,000 | $5,389,800 |
| 2025 | $13,990,000 | $5,541,800 |
The annual exclusion, present and future interests
“The first $19,000 of gifts of present interest to each donee during the calendar year is subtracted from total gifts in figuring the amount of taxable gifts.”
“All of the gifts made during the calendar year to a donee are fully excluded under the annual exclusion if they are all gifts of present interest and they total $19,000 or less.”
“A gift of a future interest cannot be excluded under the annual exclusion. A gift is considered a present interest if the donee has all immediate rights to the use, possession, and enjoyment of the property or income from the property. A gift is considered a future interest if the donee’s rights to the use, possession, and enjoyment of the property or income from the property will not begin until some future date.”
“Note: For gifts made to spouses who are not U.S. citizens, the annual exclusion has been increased to $190,000, provided the additional $171,000 gift (above the $19,000 annual exclusion) would otherwise qualify for the gift tax marital deduction (as described in the Schedule A, Part 4, line 4, instructions, later).”
Gift splitting
The instructions cover spouses who agree to treat gifts to third parties as made one-half by each. The conditions, the consent and the cases where only one spouse files are quoted here.
“If you and your spouse both consent, all gifts (including gifts of property held with your spouse as joint tenants or tenants by the entirety) either of you make to third parties during the calendar year will be considered as made one-half by each of you if all of the following apply.
You and your spouse were married to one another at the time of the gift.
If divorced or widowed after the gift, you did not remarry during the rest of the calendar year.
Neither of you was a nonresident not a citizen of the United States at the time of the gift.
You did not give your spouse a general power of appointment over the property interest transferred.”
“The consent is effective for the entire calendar year; therefore, all gifts made by either you or your spouse to third
[…]
parties during the calendar year (while you were married) must be split.”
“If the consent is effective, the liability for the entire gift tax of each spouse is joint and several.”
“You must indicate spousal consent for gifts made to third parties to be considered as made one-half by each spouse by using the checkbox, and attaching a Notice of Consent. Your spouse (the consenting spouse) must sign the Notice of Consent for your gift-splitting election to be valid.”
“The consent may not be signified after April 15 following the end of the year in which the gift was made. But if neither you nor your spouse has filed a gift tax return for the year on or before that date, the consent must be made on the first gift tax return for the year filed by either of you.”
“In general, if you and your spouse elect gift splitting, then both spouses must file their own individual gift tax return. However, only one spouse must file a return if the requirements of either of the exceptions below are met.”
“Exception 1. During the calendar year:
Only one spouse made any gifts,
The total value of these gifts to each third-party donee does not exceed $38,000, and
All of the gifts were of present interests.”
“Exception 2. During the calendar year:
Only one spouse (the donor spouse) made gifts of more than $19,000 but not more than $38,000 to any third-party donee,
The only gifts made by the other spouse (the consenting spouse) were gifts of not more than $19,000 to third-party donees other than those to whom the donor spouse made gifts, and
All of the gifts by both spouses were of present interests.”
Due date and extensions
The instructions give April 15 of the year after the gift, with a next business day rule:
“Form 709 is an annual return. Generally, you must file Form 709 no earlier than January 1, but not later than April 15, of the year after the gift was made. However, in instances when April 15 falls on a Saturday, Sunday, or legal holiday, Form 709 will be due on the next business day. See section 7503.”
For gifts made in 2026, the same rule gives April 15, 2027 (arithmetic from the rule, not a date the IRS prints for 2026 gifts). The instructions also cover a donor who died:
“If the donor died during 2025, the executor must file the donor’s 2025 Form 709 not later than the earlier of:
The due date (with extensions) for filing the donor’s estate tax return; or
April 15, 2026, or the extended due date granted for filing the donor’s gift tax return.”
The instructions describe two ways to extend the time to file. An income tax extension is covered on the tax extension deadline page.
“There are two methods of extending the time to file the gift tax return. Neither method extends the time to pay the gift or GST tax. If you want an extension of time to pay the gift or GST tax, you must request that separately. See Regulations section 25.6161-1.”
“By extending the time to file your income tax return. Any extension of time granted for filing your calendar year 2025 federal income tax return will also automatically extend the time to file your 2025 federal gift tax return.”
“By filing Form 8892. If you do not request an extension for your income tax return, use Form 8892, Application for Automatic Extension of Time To File Form 709 or Form 709-NA and/or Payment of Gift/Generation-Skipping Transfer Tax, to request an automatic 6-month extension of time to file your federal gift tax return.”
Trump account contributions (draft instructions)
The IRS draft of the 2026 instructions, marked DRAFT—NOT FOR FILING, adds a paragraph on Trump accounts. It is quoted as a draft and may change before the IRS issues final instructions:
“Rev. Proc. 2026-25 provides a safe harbor for individual donors who (1) make contributions to Trump accounts established under section 530A and (2) satisfy certain specified conditions. If the conditions are satisfied, contributions to Trump accounts will be treated as completed gifts that are not future interests in property and to which the annual exclusion applies. As a result, taxpayers within the scope of Rev. Proc. 2026-25 are not required to file gift tax returns reporting such contributions.”
What this page does not cover
- The schedules (A to D), the tax computation, where to file, penalties and adequate disclosure in the 2025 Instructions for Form 709 are not reproduced here.
- Rev. Proc. 2025-32 gives no 2027 basic exclusion amount; it says an inflation adjustment of the amount applies for calendar year 2027.
Frequently asked questions
Who must file Form 709?
The 2025 instructions say that if you are a citizen or resident of the United States, you must file a gift tax return (whether or not any tax is ultimately due) in the situations they list, for example gifts to someone totaling more than $19,000 in 2025 (other than to a spouse), gifts of future interests, and splitting gifts with a spouse. The instructions say: “Spouses may not file a joint gift tax return.” The list has nine situations.
What is the annual gift tax exclusion?
The 2025 instructions say the first $19,000 of gifts of present interest to each donee during the calendar year is subtracted from total gifts. Rev. Proc. 2025-32 gives $19,000 for calendar year 2026. The 2025 instructions give $190,000 for gifts to a spouse who is not a U.S. citizen and Rev. Proc. 2025-32 gives $194,000 for 2026.
What is the basic exclusion amount for gifts?
The 2025 instructions give a basic exclusion amount of $13,990,000 for 2025, and Rev. Proc. 2025-32 gives $15,000,000 for calendar year 2026 and says an inflation adjustment of the amount applies for calendar year 2027 and future years. The 2025 instructions print a table of the amounts for 2011 to 2025.
When is Form 709 due?
The 2025 instructions say that generally you must file Form 709 no earlier than January 1, but not later than April 15, of the year after the gift was made, and that if April 15 falls on a Saturday, Sunday, or legal holiday, the form is due the next business day. They describe two extension methods, an income tax extension or Form 8892 for an automatic 6-month extension, and say neither extends the time to pay.
How does gift splitting work?
The instructions say that if both spouses consent, gifts to third parties during the calendar year are considered made one-half by each, if all the listed conditions apply, including that the spouses were married at the time of the gift. The consenting spouse signs a Notice of Consent, and the instructions say that if the consent is effective, each spouse is jointly and severally liable for the gift tax. Exceptions 1 and 2 let only one spouse file in certain cases, with $38,000 as the limit in Exception 1.
Do gifts to a spouse need a Form 709?
The instructions say you do not have to file to report gifts to a spouse who is a U.S. citizen unless you made a gift of a terminable interest that does not meet the stated exception, and you must also file to make a QTIP election. For a spouse who is not a U.S. citizen, they say a return is not needed unless the total gifts of present interests during the year exceed $190,000 or any gifts of future interests were made.
Which transfers are not gifts for Form 709?
The instructions list four types of transfers not subject to the gift tax: transfers to political organizations, transfers to certain exempt organizations, payments that qualify for the educational exclusion, and payments that qualify for the medical exclusion. They say you need not file a Form 709 to report these transfers.
Is a Form 709 needed if no gift tax is due?
The 2025 instructions say a citizen or resident must file in the situations they list “whether or not any tax is ultimately due”, and they also list who does not need to file: a person who made no gifts to a spouse, did not give more than $19,000 to any one donee, and made only gifts of present interests.
Related IRS form pages and calculators
Sources (checked November 2, 2026): IRS: About Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return · IRS: 2025 Form 709, PDF · IRS: 2025 Instructions for Form 709, PDF · IRS: 2026 Instructions for Form 709, draft (not for filing), PDF · IRS: Rev. Proc. 2025-32, 2026 inflation-adjusted items, PDF