Instructions for Form 709 - Introductory Material


Future Developments

For the latest information about developments related to Form 709 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form709.

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see below.

For Gifts Made Use Revision of 
Form 709 Dated
After and Before
– – – – – January 1, 1982 November 1981
December 31, 1981 January 1, 1987 January 1987
December 31, 1986 January 1, 1989 December 1988
December 31, 1988 January 1, 1990 December 1989
December 31, 1989 October 9, 1990 October 1990
October 8, 1990 January 1, 1992 November 1991
December 31, 1992 January 1, 1998 December 1996
December 31, 1997 – – – – – *
* Use the corresponding annual form.

What's New

  • The annual gift exclusion for 2013 increased to $14,000. See Annual Exclusion, later.

  • For gifts made to spouses who are not U.S. citizens, the annual exclusion has increased to $143,000. See Nonresidents not Citizens of the United States, later.

  • The top rate for gifts and generation- 
    skipping transfers has increased to 40%. See Table for Computing Gift Tax, later.

  • The basic credit amount for 2013 is $2,045,800. See Table of Basic Exclusion and Credit Amounts, later.

  • The applicable exclusion amount consists of the basic exclusion amount ($5,250,000 in 2013) and, in the case of a surviving spouse, any unused exclusion amount of the last deceased spouse (who died after December 31, 2010). The executor of the predeceased spouse's estate must have elected on a timely and complete Form 706 to allow the donor to use the predeceased spouse's unused exclusion amount.

Photographs of Missing Children

The IRS is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.


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