IRS · Official form

Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return

Form 709 reports gifts you made during the year that are subject to federal gift tax rules and allocates your generation-skipping transfer exemption. Fill in the official IRS PDF below and download it.

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This is the genuine IRS PDF, unmodified. Source: IRS official page.

What is 709?

Form 709 is the annual return for reporting taxable gifts: transfers of money or property for less than full value that go beyond the annual exclusion amount per recipient. Filing the return usually does not mean writing a check, because lifetime gifts first draw down your unified credit. The return tracks how much of that lifetime exclusion you have used, which matters later for your estate.

The form also handles generation-skipping transfer tax, letting you allocate GST exemption to gifts made to grandchildren or others two or more generations below you, including transfers into trusts. Married couples who want to treat a gift as made half by each spouse make the gift-splitting election on this return as well.

Who files 709?

Individuals who gave any one person more than the annual exclusion amount during the year
Spouses electing to split gifts, even when each half then falls under the annual exclusion
Donors of future interests, such as many gifts in trust, which must be reported regardless of amount
Taxpayers allocating generation-skipping transfer exemption to gifts or trusts

How to fill out 709

Enter your name, address, and Social Security number in Part 1, and answer the questions about gift splitting with your spouse.
List each gift on Schedule A with the recipient, a description of the property, your basis, the date, and the fair market value.
Apply the annual exclusion per recipient and any marital or charitable deduction to reach total taxable gifts.
Work through Schedule B for prior-year gifts and Schedule D for generation-skipping transfers, then compute the tax in Part 2 and apply your remaining unified credit.
Download the completed PDF, sign it, and mail it to the IRS address in the instructions by the April filing deadline, or extend with Form 8892 or your income tax extension.

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These are the form's own fields, in the order they appear on the pages. Fill in what you know; anything left blank stays a fillable field in the PDF, so you can finish it in any PDF reader. Nothing you type here is sent to IRS.

Page 1 62 fields

Page 2 14 fields

Page 3 400 fields

Page 4 331 fields

Page 5 430 fields

Page 6 13 fields

1. Total value of gifts of donor. Add totals from column (i) of Parts 1, 2, and 3.

2. Total annual exclusions for gifts listed on line 1 (see instructions).

3. Total included amount of gifts. Subtract line 2 from line 1.

4. Gifts of interests to U.S. citizen spouse for which a marital deduction will be claimed. Enter the total value of items on Parts 1 and 3

5. Exclusions attributable to gifts on line 4.

6. Marital deduction. Subtract line 5 from line 4.

7. Charitable deduction. Enter the total value of items on Parts 1 and 3 of Schedule A for which the box in column (k) is checked, less

8. Total deductions. Add lines 6 and 7.

9. Subtract line 8 from line 3.

10. Generation-skipping transfer taxes payable with this Form 709 (from Schedule D, Part 3, col. (g), total).

11. Taxable gifts. Add lines 9 and 10. Enter here and on page 1, Part I I—Tax Computation, line 1.

12. Election Out of Q T I P Treatment of Annuities. Check here if you elect under section 2523(f)(6) not to treat as qualified terminable

12. Enter the item numbers from Schedule A for the annuities for which you are making this election.

Page 7 160 fields

Calendar year or calendar quarter (see instructions).

Row: 1. Column: (b). Internal Revenue office where prior return was filed.

Row: 1. Column: (c). Amount of applicable credit (unified credit) against gift tax for periods after December 31, 1976.

Row: 1. Column: (d). Amount of specific exemption for prior periods ending before January 1, 1977.

Row: 1. Column: (e). Amount of taxable gifts.

Row: 2. Column: (a). Calendar year or calendar quarter (see instructions).

Row: 2. Column: (b). Internal Revenue office where prior return was filed.

Row: 2. Column: (c). Amount of applicable credit (unified credit) against gift tax for periods after December 31, 1976.

Row: 2. Column: (d). Amount of specific exemption for prior periods ending before January 1, 1977.

Row: 2. Column: (e). Amount of taxable gifts.

Row: 3. Column: (a). Calendar year or calendar quarter (see instructions).

Row: 3. Column: (b). Internal Revenue office where prior return was filed.

Row: 3. Column: (c). Amount of applicable credit (unified credit) against gift tax for periods after December 31, 1976.

Row: 3. Column: (d). Amount of specific exemption for prior periods ending before January 1, 1977.

Row: 3. Column: (e). Amount of taxable gifts.

Row: 4. Column: (a). Calendar year or calendar quarter (see instructions).

Row: 4. Column: (b). Internal Revenue office where prior return was filed.

Row: 4. Column: (c). Amount of applicable credit (unified credit) against gift tax for periods after December 31, 1976.

Row: 4. Column: (d). Amount of specific exemption for prior periods ending before January 1, 1977.

Row: 4. Column: (e). Amount of taxable gifts.

Row: 5. Column: (a). Calendar year or calendar quarter (see instructions).

Row: 5. Column: (b). Internal Revenue office where prior return was filed.

Row: 5. Column: (c). Amount of applicable credit (unified credit) against gift tax for periods after December 31, 1976.

Row: 5. Column: (d). Amount of specific exemption for prior periods ending before January 1, 1977.

Row: 5. Column: (e). Amount of taxable gifts.

Row: 6. Column: (a). Calendar year or calendar quarter (see instructions).

Row: 6. Column: (b). Internal Revenue office where prior return was filed.

Row: 6. Column: (c). Amount of applicable credit (unified credit) against gift tax for periods after December 31, 1976.

Row: 6. Column: (d). Amount of specific exemption for prior periods ending before January 1, 1977.

Row: 6. Column: (e). Amount of taxable gifts.

Row: 7. Column: (a). Calendar year or calendar quarter (see instructions).

Row: 7. Column: (b). Internal Revenue office where prior return was filed.

Row: 7. Column: (c). Amount of applicable credit (unified credit) against gift tax for periods after December 31, 1976.

Row: 7. Column: (d). Amount of specific exemption for prior periods ending before January 1, 1977.

Row: 7. Column: (e). Amount of taxable gifts.

Row: 8. Column: (a). Calendar year or calendar quarter (see instructions).

Row: 8. Column: (b). Internal Revenue office where prior return was filed.

Row: 8. Column: (c). Amount of applicable credit (unified credit) against gift tax for periods after December 31, 1976.

Row: 8. Column: (d). Amount of specific exemption for prior periods ending before January 1, 1977.

Row: 8. Column: (e). Amount of taxable gifts.

Row: 9. Column: (a). Calendar year or calendar quarter (see instructions).

Row: 9. Column: (b). Internal Revenue office where prior return was filed.

Row: 9. Column: (c). Amount of applicable credit (unified credit) against gift tax for periods after December 31, 1976.

Row: 9. Column: (d). Amount of specific exemption for prior periods ending before January 1, 1977.

Row: 9. Column: (e). Amount of taxable gifts.

Row: 10. Column: (a). Calendar year or calendar quarter (see instructions).

Row: 10. Column: (b). Internal Revenue office where prior return was filed.

Row: 10. Column: (c). Amount of applicable credit (unified credit) against gift tax for periods after December 31, 1976.

Row: 10. Column: (d). Amount of specific exemption for prior periods ending before January 1, 1977.

Row: 10. Column: (e). Amount of taxable gifts.

Row: 11. Column: (a). Calendar year or calendar quarter (see instructions).

Row: 11. Column: (b). Internal Revenue office where prior return was filed.

Row: 11. Column: (c). Amount of applicable credit (unified credit) against gift tax for periods after December 31, 1976.

Row: 11. Column: (d). Amount of specific exemption for prior periods ending before January 1, 1977.

Row: 11. Column: (e). Amount of taxable gifts.

Row: 12. Column: (a). Calendar year or calendar quarter (see instructions).

Row: 12. Column: (b). Internal Revenue office where prior return was filed.

Row: 12. Column: (c). Amount of applicable credit (unified credit) against gift tax for periods after December 31, 1976.

Row: 12. Column: (d). Amount of specific exemption for prior periods ending before January 1, 1977.

Row: 12. Column: (e). Amount of taxable gifts.

Row: 13. Column: (a). Calendar year or calendar quarter (see instructions).

Row: 13. Column: (b). Internal Revenue office where prior return was filed.

Row: 13. Column: (c). Amount of applicable credit (unified credit) against gift tax for periods after December 31, 1976.

Row: 13. Column: (d). Amount of specific exemption for prior periods ending before January 1, 1977.

Row: 13. Column: (e). Amount of taxable gifts.

Row: 14. Column: (a). Calendar year or calendar quarter (see instructions).

Row: 14. Column: (b). Internal Revenue office where prior return was filed.

Row: 14. Column: (c). Amount of applicable credit (unified credit) against gift tax for periods after December 31, 1976.

Row: 14. Column: (d). Amount of specific exemption for prior periods ending before January 1, 1977.

Row: 14. Column: (e). Amount of taxable gifts.

Row: 15. Column: (a). Calendar year or calendar quarter (see instructions).

Row: 15. Column: (b). Internal Revenue office where prior return was filed .

Row: 15. Column: (c). Amount of applicable credit (unified credit) against gift tax for periods after December 31, 1976.

Row: 15. Column: (d). Amount of specific exemption for prior periods ending before January 1, 1977.

Row: 15. Column: (e). Amount of taxable gifts.

Row: 16. Column: (a). Calendar year or calendar quarter (see instructions).

Row: 16. Column: (b). Internal Revenue office where prior return was filed .

Row: 16. Column: (c). Amount of applicable credit (unified credit) against gift tax for periods after December 31, 1976.

Row: 16. Column: (d). Amount of specific exemption for prior periods ending before January 1, 1977.

Row: 16. Column: (e). Amount of taxable gifts.

Row: 17. Column: (a). Calendar year or calendar quarter (see instructions).

Row: 17. Column: (b). Internal Revenue office where prior return was filed.

Row: 17. Column: (c). Amount of applicable credit (unified credit) against gift tax for periods after December 31, 1976.

Row: 17. Column: (d). Amount of specific exemption for prior periods ending before January 1, 1977.

Row: 17. Column: (e). Amount of taxable gifts.

Row: 18. Column: (a). Calendar year or calendar quarter (see instructions).

Row: 18. Column: (b). Internal Revenue office where prior return was filed.

Row: 18. Column: (c). Amount of applicable credit (unified credit) against gift tax for periods after December 31, 1976.

Row: 18. Column: (d). Amount of specific exemption for prior periods ending before January 1, 1977.

Row: 18. Column: (e). Amount of taxable gifts.

Row: 19. Column: (a). Calendar year or calendar quarter (see instructions).

Row: 19. Column: (b). Internal Revenue office where prior return was filed.

Row: 19. Column: (c). Amount of applicable credit (unified credit) against gift tax for periods after December 31, 1976.

Row: 19. Column: (d). Amount of specific exemption for prior periods ending before January 1, 1977.

Row: 19. Column: (e). Amount of taxable gifts.

Row: 20. Column: (a). Calendar year or calendar quarter (see instructions).

Row: 20. Column: (b). Internal Revenue office where prior return was filed.

Row: 20. Column: (c). Amount of applicable credit (unified credit) against gift tax for periods after December 31, 1976.

Row: 20. Column: (d). Amount of specific exemption for prior periods ending before January 1, 1977.

Row: 20. Column: (e). Amount of taxable gifts.

Row: 21. Column: (a). Calendar year or calendar quarter (see instructions).

Row: 21. Column: (b). Internal Revenue office where prior return was filed.

Row: 21. Column: (c). Amount of applicable credit (unified credit) against gift tax for periods after December 31, 1976.

Row: 21. Column: (d). Amount of specific exemption for prior periods ending before January 1, 1977.

Row: 21. Column: (e). Amount of taxable gifts.

Row: 22. Column: (a). Calendar year or calendar quarter (see instructions).

Row: 22. Column: (b). Internal Revenue office where prior return was filed.

Row: 22. Column: (c). Amount of applicable credit (unified credit) against gift tax for periods after December 31, 1976.

Row: 22. Column: (d). Amount of specific exemption for prior periods ending before January 1, 1977.

Row: 22. Column: (e). Amount of taxable gifts.

Row: 23. Column: (a). Calendar year or calendar quarter (see instructions).

Row: 23. Column: (b). Internal Revenue office where prior return was filed.

Row: 23. Column: (c). Amount of applicable credit (unified credit) against gift tax for periods after December 31, 1976.

Row: 23. Column: (d). Amount of specific exemption for prior periods ending before January 1, 1977.

Row: 23. Column: (e). Amount of taxable gifts.

Row: 24. Column: (a). Calendar year or calendar quarter (see instructions).

Row: 24. Column: (b). Internal Revenue office where prior return was filed.

Row: 24. Column: (c). Amount of applicable credit (unified credit) against gift tax for periods after December 31, 1976.

Row: 24. Column: (d). Amount of specific exemption for prior periods ending before January 1, 1977.

Row: 24. Column: (e). Amount of taxable gifts.

Row: 25. Column: (a). Calendar year or calendar quarter (see instructions).

Row: 25. Column: (b). Internal Revenue office where prior return was filed.

Row: 25. Column: (c). Amount of applicable credit (unified credit) against gift tax for periods after December 31, 1976.

Row: 25. Column: (d). Amount of specific exemption for prior periods ending before January 1, 1977.

Row: 25. Column: (e). Amount of taxable gifts.

Row: 26. Column: (a). Calendar year or calendar quarter (see instructions).

Row: 26. Column: (b). Internal Revenue office where prior return was filed.

Row: 26. Column: (c). Amount of applicable credit (unified credit) against gift tax for periods after December 31, 1976.

Row: 26. Column: (d). Amount of specific exemption for prior periods ending before January 1, 1977.

Row: 26. Column: (e). Amount of taxable gifts.

Row: 27. Column: (a). Calendar year or calendar quarter (see instructions).

Row: 27. Column: (b). Internal Revenue office where prior return was filed.

Row: 27. Column: (c). Amount of applicable credit (unified credit) against gift tax for periods after December 31, 1976.

Row: 27. Column: (d). Amount of specific exemption for prior periods ending before January 1, 1977.

Row: 28. Column: (a). Calendar year or calendar quarter (see instructions).

Row: 28. Column: (b). Internal Revenue office where prior return was filed.

Row: 28. Column: (c). Amount of applicable credit (unified credit) against gift tax for periods after December 31, 1976.

Row: 28. Column: (d). Amount of specific exemption for prior periods ending before January 1, 1977.

Row: 28. Column: (e). Amount of taxable gifts.

Row: 29. Column: (a). Calendar year or calendar quarter (see instructions).

Row: 29. Column: (b). Internal Revenue office where prior return was filed.

Row: 29. Column: (c). Amount of applicable credit (unified credit) against gift tax for periods after December 31, 1976.

Row: 29. Column: (d). Amount of specific exemption for prior periods ending before January 1, 1977.

Row: 29. Column: (e). Amount of taxable gifts.

Row: 30. Column: (a). Calendar year or calendar quarter (see instructions).

Row: 30. Column: (b). Internal Revenue office where prior return was filed.

Row: 30. Column: (c). Amount of applicable credit (unified credit) against gift tax for periods after December 31, 1976.

Row: 30. Column: (d). Amount of specific exemption for prior periods ending before January 1, 1977.

Row: 30. Column: (e). Amount of taxable gifts.

Row: 31. Column: (a). Calendar year or calendar quarter (see instructions).

Row: 31. Column: (b). Internal Revenue office where prior return was filed.

Row: 31. Column: (c). Amount of applicable credit (unified credit) against gift tax for periods after December 31, 1976.

Row: 31. Column: (d). Amount of specific exemption for prior periods ending before January 1, 1977.

Row: 31. Column: (e). Amount of taxable gifts.

1. Totals for prior periods. Column (c). Amount of applicable credit (unified credit) against gift tax for periods after December 31, 1976.

1. Column (d). Amount of specific exemption for prior periods ending before January 1, 1977.

1. Column (e). Amount of taxable gifts.

2. Amount, if any, by which total specific exemption, line 1, column (d), is more than $30,000.

3. Total amount of taxable gifts for prior periods. Add amount on line 1, column (e), and amount, if any, on line 2. Enter here and on page

Page 8 55 fields

Page 9 169 fields

Row: 1. Column: (b). Description (only for E T I P transfers).

Row: 1. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 1. Column: (d). Nontaxable portion of transfer.

Row: 1. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Row: 2. Column: (a). Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 2. Column: (b). Description (only for E T I P transfers).

Row: 2. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 2. Column: (d). Nontaxable portion of transfer.

Row: 2. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Row: 3. Column: (a). Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 3. Column: (b). Description (only for E T I P transfers).

Row: 3. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 3. Column: (d). Nontaxable portion of transfer.

Row: 3. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Row: 4. Column: (a). Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 4. Column: (b). Description (only for E T I P transfers).

Row: 4. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 4. Column: (d). Nontaxable portion of transfer.

Row: 4. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Row: 5. Column: (a). Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 5. Column: (b). Description (only for E T I P transfers).

Row: 5. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 5. Column: (d). Nontaxable portion of transfer.

Row: 5. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Row: 6. Column: (a). Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 6. Column: (b). Description (only for E T I P transfers).

Row: 6. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 6. Column: (d). Nontaxable portion of transfer.

Row: 6. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Row: 7. Column: (a). Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 7. Column: (b). Description (only for E T I P transfers).

Row: 7. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 7. Column: (d). Nontaxable portion of transfer.

Row: 7. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Row: 8. Column: (a). Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 8. Column: (b). Description (only for E T I P transfers).

Row: 8. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 8. Column: (d). Nontaxable portion of transfer.

Row: 8. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Row: 9. Column: (a). Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 9. Column: (b). Description (only for E T I P transfers).

Row: 9. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 9. Column: (d). Nontaxable portion of transfer.

Row: 9. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Row: 10. Column: (a). Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 10. Column: (b). Description (only for E T I P transfers).

Row: 10. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 10. Column: (d). Nontaxable portion of transfer.

Row: 10. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Row: 11. Column: (a). Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 11. Column: (b). Description (only for E T I P transfers).

Row: 11. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 11. Column: (d). Nontaxable portion of transfer.

Row: 11. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Row: 12. Column: (a). Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 12. Column: (b). Description (only for E T I P transfers).

Row: 12. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 12. Column: (d). Nontaxable portion of transfer.

Row: 12. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Row: 13. Column: (a). Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 13. Column: (b). Description (only for E T I P transfers).

Row: 13. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 13. Column: (d). Nontaxable portion of transfer.

Row: 13. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Row: 14. Column: (a). Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 14. Column: (b). Description (only for E T I P transfers).

Row: 14. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 14. Column: (d). Nontaxable portion of transfer.

Row: 14. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Row: 15. Column: (a). Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 15. Column: (b). Description (only for E T I P transfers).

Row: 15. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 15. Column: (d). Nontaxable portion of transfer.

Row: 15. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Row: 16. Column: (a). Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 16. Column: (b). Description (only for E T I P transfers).

Row: 16. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 16. Column: (d). Nontaxable portion of transfer.

Row: 16. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Row: 17. Column: (a). Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 17. Column: (b). Description (only for E T I P transfers).

Row: 17. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 17. Column: (d). Nontaxable portion of transfer.

Row: 17. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 1. Column: (b). Description (only for E T I P transfers).

Row: 1. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 1. Column: (d). Nontaxable portion of transfer.

Row: 1. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Row: 2. Column: (a). Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 2. Column: (b). Description (only for E T I P transfers).

Row: 2. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 2. Column: (d). Nontaxable portion of transfer.

Row: 2. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Row: 3. Column: (a). Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 3. Column: (b). Description (only for E T I P transfers).

Row: 3. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 3. Column: (d). Nontaxable portion of transfer.

Row: 3. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Row: 4. Column: (a). Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 4. Column: (b). Description (only for E T I P transfers).

Row: 4. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 4. Column: (d). Nontaxable portion of transfer.

Row: 4. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Row: 5. Column: (a). Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 5. Column: (b). Description (only for E T I P transfers).

Row: 5. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 5. Column: (d). Nontaxable portion of transfer.

Row: 5. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Row: 6. Column: (a). Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 6. Column: (b). Description (only for E T I P transfers).

Row: 6. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 6. Column: (d). Nontaxable portion of transfer.

Row: 6. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Row: 7. Column: (a). Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 7. Column: (b). Description (only for E T I P transfers).

Row: 7. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 7. Column: (d). Nontaxable portion of transfer.

Row: 7. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Row: 8. Column: (a). Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 8. Column: (b). Description (only for E T I P transfers).

Row: 8. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 8. Column: (d). Nontaxable portion of transfer.

Row: 8. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Row: 9. Column: (a). Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 9. Column: (b). Description (only for E T I P transfers).

Row: 9. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 9. Column: (d). Nontaxable portion of transfer.

Row: 9. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Row: 10. Column: (a). Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 10. Column: (b). Description (only for E T I P transfers).

Row: 10. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 10. Column: (d). Nontaxable portion of transfer.

Row: 10. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Row: 11. Column: (a). Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 11. Column: (b). Description (only for E T I P transfers).

Row: 11. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 11. Column: (d). Nontaxable portion of transfer.

Row: 11. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Row: 12. Column: (a). Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 12. Column: (b). Description (only for E T I P transfers).

Row: 12. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 12. Column: (d). Nontaxable portion of transfer.

Row: 12. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Row: 13. Column: (a). Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 13. Column: (b). Description (only for E T I P transfers).

Row: 13. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 13. Column: (d). Nontaxable portion of transfer.

Row: 13. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Row: 14. Column: (a). Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 14. Column: (b). Description (only for E T I P transfers).

Row: 14. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 14. Column: (d). Nontaxable portion of transfer.

Row: 14. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Row: 15. Column: (a). Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 15. Column: (b). Description (only for E T I P transfers).

Row: 15. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 15. Column: (d). Nontaxable portion of transfer.

Row: 15. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Row: 16. Column: (a). Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 16. Column: (b). Description (only for E T I P transfers).

Row: 16. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 16. Column: (d). Nontaxable portion of transfer.

Row: 16. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Row: 17. Column: (a). Item number (from Schedule A, Part 2, col. (a), then E T I P transfers, if any).

Row: 17. Column: (b). Description (only for E T I P transfers).

Row: 17. Column: (c). Value (from Schedule A, Part 2, col. (l), or close of E T I P described in col. (b)).

Row: 17. Column: (d). Nontaxable portion of transfer.

Row: 17. Column: (e). Net transfer (subtract col. (d) from col. (c)).

Page 10 149 fields

1. Maximum allowable exemption. See instructions.

2. Total exemption used for periods before filing this return.

3. Exemption available for this return. Subtract line 2 from line 1.

4. Exemption claimed on this return from Part 3, column (c), total below.

5. Automatic allocation of exemption to transfers reported on Schedule A, Part 3. To opt out of the automatic allocation rules, you must

6. Exemption allocated to transfers not shown on line 4 or line 5 above. You must attach a “Notice of Allocation.” See instructions.

7. Add lines 4, 5, and 6.

8. Exemption available for future transfers. Subtract line 7 from line 3.

Row: 1. Column: (b). Net transfer (from Schedule D, Part 1, col. (e)).

Row: 1. Column: (c). G S T exemption allocated.

Row: 1. Column: (d). Divide col. (c) by col. (b).

Row: 1. Column: (e). Inclusion ratio (subtract col. (d) from 1.000).

Row: 1. Column: (f). Applicable rate (multiply col. (e) by 40% (0.40)).

Row: 1. Column: (g). Generation-skipping transfer tax (multiply col. (b) by col. (f)).

Row: 2. Column: (a). Item number (from Schedule D, Part 1, col. (a)).

Row: 2. Column: (b). Net transfer (from Schedule D, Part 1, col. (e)).

Row: 2. Column: (c). G S T exemption allocated.

Row: 2. Column: (d). Divide col. (c) by col. (b).

Row: 2. Column: (e). Inclusion ratio (subtract col. (d) from 1.000).

Row: 2. Column: (f). Applicable rate (multiply col. (e) by 40% (0.40)).

Row: 2. Column: (g). Generation-skipping transfer tax (multiply col. (b) by col. (f)).

Row: 3. Column: (a). Item number (from Schedule D, Part 1, col. (a)).

Row: 3. Column: (b). Net transfer (from Schedule D, Part 1, col. (e)).

Row: 3. Column: (c). G S T exemption allocated.

Row: 3. Column: (d). Divide col. (c) by col. (b).

Row: 3. Column: (e). Inclusion ratio (subtract col. (d) from 1.000).

Row: 3. Column: (f). Applicable rate (multiply col. (e) by 40% (0.40)).

Row: 3. Column: (g). Generation-skipping transfer tax (multiply col. (b) by col. (f)).

Row: 4. Column: (a). Item number (from Schedule D, Part 1, col. (a)).

Row: 4. Column: (b). Net transfer (from Schedule D, Part 1, col. (e)).

Row: 4. Column: (c). G S T exemption allocated.

Row: 4. Column: (d). Divide col. (c) by col. (b).

Row: 4. Column: (e). Inclusion ratio (subtract col. (d) from 1.000).

Row: 4. Column: (f). Applicable rate (multiply col. (e) by 40% (0.40)).

Row: 4. Column: (g). Generation-skipping transfer tax (multiply col. (b) by col. (f)).

Row: 5. Column: (a). Item number (from Schedule D, Part 1, col. (a)).

Row: 5. Column: (b). Net transfer (from Schedule D, Part 1, col. (e)).

Row: 5. Column: (c). G S T exemption allocated.

Row: 5. Column: (d). Divide col. (c) by col. (b).

Row: 5. Column: (e). Inclusion ratio (subtract col. (d) from 1.000).

Row: 5. Column: (f). Applicable rate (multiply col. (e) by 40% (0.40)).

Row: 5. Column: (g). Generation-skipping transfer tax (multiply col. (b) by col. (f)).

Row: 6. Column: (a). Item number (from Schedule D, Part 1, col. (a)).

Row: 6. Column: (b). Net transfer (from Schedule D, Part 1, col. (d)).

Row: 6. Column: (c). G S T exemption allocated.

Row: 6. Column: (d). Divide col. (c) by col. (b).

Row: 6. Column: (e). Inclusion ratio (subtract col. (d) from 1.000).

Row: 6. Column: (f). Applicable rate (multiply col. (e) by 40% (0.40)).

Row: 6. Column: (g). Generation-skipping transfer tax (multiply col. (b) by col. (f)).

Row: 7. Column: (a). Item number (from Schedule D, Part 1, col. (a)).

Row: 7. Column: (b). Net transfer (from Schedule D, Part 1, col. (d)).

Row: 7. Column: (c). G S T exemption allocated.

Row: 7. Column: (d). Divide col. (c) by col. (b).

Row: 7. Column: (e). Inclusion ratio (subtract col. (d) from 1.000).

Row: 7. Column: (f). Applicable rate (multiply col. (e) by 40% (0.40)).

Row: 7. Column: (g). Generation-skipping transfer tax (multiply col. (b) by col. (f)).

Row: 8. Column: (a). Item number (from Schedule D, Part 1, col. (a)).

Row: 8. Column: (b). Net transfer (from Schedule D, Part 1, col. (d)).

Row: 8. Column: (c). G S T exemption allocated.

Row: 8. Column: (d). Divide col. (c) by col. (b).

Row: 8. Column: (e). Inclusion ratio (subtract col. (d) from 1.000).

Row: 8. Column: (f). Applicable rate (multiply col. (e) by 40% (0.40)).

Row: 8. Column: (g). Generation-skipping transfer tax (multiply col. (b) by col. (f)).

Row: 9. Column: (a). Item number (from Schedule D, Part 1, col. (a)).

Row: 9. Column: (b). Net transfer (from Schedule D, Part 1, col. (d)).

Row: 9. Column: (c). G S T exemption allocated.

Row: 9. Column: (d). Divide col. (c) by col. (b).

Row: 9. Column: (e). Inclusion ratio (subtract col. (d) from 1.000).

Row: 9. Column: (f). Applicable rate (multiply col. (e) by 40% (0.40)).

Row: 9. Column: (g). Generation-skipping transfer tax (multiply col. (b) by col. (f)).

Row: 10. Column: (a). Item number (from Schedule D, Part 1, col. (a)).

Row: 10. Column: (b). Net transfer (from Schedule D, Part 1, col. (d)).

Row: 10. Column: (c). G S T exemption allocated.

Row: 10. Column: (d). Divide col. (c) by col. (b).

Row: 10. Column: (e). Inclusion ratio (subtract col. (d) from 1.000).

Row: 10. Column: (f). Applicable rate (multiply col. (e) by 40% (0.40)).

Row: 10. Column: (g). Generation-skipping transfer tax (multiply col. (b) by col. (f)).

Gifts made by spouse (for gift splitting only). Row: 1. Column: (a). Item number (from Schedule D, Part 1, col. (a)).

Row: 1. Column: (b). Net transfer (from Schedule D, Part 1, col. (e)).

Row: 1. Column: (c). G S T exemption allocated.

Row: 1. Column: (d). Divide col. (c) by col. (b).

Row: 1. Column: (e). Inclusion ratio (subtract col. (d) from 1.000).

Row: 1. Column: (f). Applicable rate (multiply col. (e) by 40% (0.40)).

Row: 1. Column: (g). Generation-skipping transfer tax (multiply col. (b) by col. (f)).

Row: 2. Column: (a). Item number (from Schedule D, Part 1, col. (a)).

Row: 2. Column: (b). Net transfer (from Schedule D, Part 1, col. (e)).

Row: 2. Column: (c). G S T exemption allocated.

Row: 2. Column: (d). Divide col. (c) by col. (b).

Row: 2. Column: (e). Inclusion ratio (subtract col. (d) from 1.000).

Row: 2. Column: (f). Applicable rate (multiply col. (e) by 40% (0.40)).

Row: 2. Column: (g). Generation-skipping transfer tax (multiply col. (b) by col. (f)).

Row: 3. Column: (a). Item number (from Schedule D, Part 1, col. (a)).

Row: 3. Column: (b). Net transfer (from Schedule D, Part 1, col. (e)).

Row: 3. Column: (c). G S T exemption allocated.

Row: 3. Column: (d). Divide col. (c) by col. (b).

Row: 3. Column: (e). Inclusion ratio (subtract col. (d) from 1.000).

Row: 3. Column: (f). Applicable rate (multiply col. (e) by 40% (0.40)).

Row: 3. Column: (g). Generation-skipping transfer tax (multiply col. (b) by col. (f)).

Row: 4. Column: (a). Item number (from Schedule D, Part 1, col. (a)).

Row: 4. Column: (b). Net transfer (from Schedule D, Part 1, col. (e)).

Row: 4. Column: (c). G S T exemption allocated.

Row: 4. Column: (d). Divide col. (c) by col. (b).

Row: 4. Column: (e). Inclusion ratio (subtract col. (d) from 1.000).

Row: 4. Column: (f). Applicable rate (multiply col. (e) by 40% (0.40)).

Row: 4. Column: (g). Generation-skipping transfer tax (multiply col. (b) by col. (f)).

Row: 5. Column: (a). Item number (from Schedule D, Part 1, col. (a)).

Row: 5. Column: (b). Net transfer (from Schedule D, Part 1, col. (e)).

Row: 5. Column: (c). G S T exemption allocated.

Row: 5. Column: (d). Divide col. (c) by col. (b).

Row: 5. Column: (e). Inclusion ratio (subtract col. (d) from 1.000).

Row: 5. Column: (f). Applicable rate (multiply col. (e) by 40% (0.40)).

Row: 5. Column: (g). Generation-skipping transfer tax (multiply col. (b) by col. (f)).

Row: 6. Column: (a). Item number (from Schedule D, Part 1, col. (a)).

Row: 6. Column: (b). Net transfer (from Schedule D, Part 1, col. (e)).

Row: 6. Column: (c). G S T exemption allocated.

Row: 6. Column: (d). Divide col. (c) by col. (b).

Row: 6. Column: (e). Inclusion ratio (subtract col. (d) from 1.000).

Row: 6. Column: (f). Applicable rate (multiply col. (e) by 40% (0.40)).

Row: 6. Column: (g). Generation-skipping transfer tax (multiply col. (b) by col. (f)).

Row: 7. Column: (a). Item number (from Schedule D, Part 1, col. (a)).

Row: 7. Column: (b). Net transfer (from Schedule D, Part 1, col. (e)).

Row: 7. Column: (c). G S T exemption allocated.

Row: 7. Column: (d). Divide col. (c) by col. (b).

Row: 7. Column: (e). Inclusion ratio (subtract col. (d) from 1.000).

Row: 7. Column: (f). Applicable rate (multiply col. (e) by 40% (0.40)).

Row: 7. Column: (g). Generation-skipping transfer tax (multiply col. (b) by col. (f)).

Row: 8. Column: (a). Item number (from Schedule D, Part 1, col. (a)).

Row: 8. Column: (b). Net transfer (from Schedule D, Part 1, col. (e)).

Row: 8. Column: (c). G S T exemption allocated.

Row: 8. Column: (d). Divide col. (c) by col. (b).

Row: 8. Column: (e). Inclusion ratio (subtract col. (d) from 1.000).

Row: 8. Column: (f). Applicable rate (multiply col. (e) by 40% (0.40)).

Row: 8. Column: (g). Generation-skipping transfer tax (multiply col. (b) by col. (f)).

Row: 9. Column: (a). Item number (from Schedule D, Part 1, col. (a)).

Row: 9. Column: (b). Net transfer (from Schedule D, Part 1, col. (e)).

Row: 9. Column: (c). G S T exemption allocated.

Row: 9. Column: (d). Divide col. (c) by col. (b).

Row: 9. Column: (e). Inclusion ratio (subtract col. (d) from 1.000).

Row: 9. Column: (f). Applicable rate (multiply col. (e) by 40% (0.40)).

Row: 9. Column: (g). Generation-skipping transfer tax (multiply col. (b) by col. (f)).

Row: 10. Column: (a). Item number (from Schedule D, Part 1, col. (a)).

Row: 10. Column: (b). Net transfer (from Schedule D, Part 1, col. (e)).

Row: 10. Column: (c). G S T exemption allocated.

Row: 10. Column: (d). Divide col. (c) by col. (b).

Row: 10. Column: (e). Inclusion ratio (subtract col. (d) from 1.000).

Row: 10. Column: (f). Applicable rate (multiply col. (e) by 40% (0.40)).

Row: 10. Column: (g). Generation-skipping transfer tax (multiply col. (b) by col. (f)).

Total exemption claimed. Enter here and on Part 2, line 4, above. May not exceed Part 2, line 3, above.

Enter here; on page 6, Schedule A, Part 4, line 10; and on page 1, Part I I—Tax Computation, line 16.

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Frequently asked questions

Do I owe tax just because I file Form 709?

Usually not. Gifts above the annual exclusion reduce your lifetime exclusion first, and tax is owed only after that lifetime amount is used up. The return mainly documents how much exclusion you have consumed.

Do both spouses file when we split gifts?

Gift splitting requires the consent of both spouses on the return, and in many cases each spouse files their own Form 709. The instructions explain the limited situations where only one return is needed.

When is Form 709 due?

Generally April 15 of the year after the gift, the same day as your income tax return. Extending your Form 1040 extends Form 709 too, or you can use Form 8892 to extend the gift tax return alone.

Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return

What is 709?

Who files 709?

How to fill out 709

Quick fill 709 on this page

Frequently asked questions

Related forms

Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return

Form 712, Life Insurance Statement

Form 8892, Application for Automatic Extension of Time To File Form 709