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

Use Form 709 to report:

  • transfers subject to the federal gift and certain generation-skipping transfer (GST) taxes, and
  • allocation of the lifetime GST exemption to property transferred during the transferor's lifetime.

Current Products

Form 709

Instructions for Form 709 (HTML)


Recent Developments

Correction to 2013 Instructions for Form 709 United States Gift (and Generation-Skipping Transfer) Tax Return -- 07-JAN-14

Correction to 2013 Instructions for Form 709 United States Gift (and Generation-Skipping Transfer) Tax Return -- 31-DEC-13

Correction to 2013  Form 709 United States Gift (and Generation-Skipping Transfer) Tax Return -- 03-DEC-13


Other Items You May Find Useful:

All Form 709 Revisions

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

Publication 559, Survivors, Executors, and Administrators

Other Current Products


Comments on Form 709

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CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please visit Tax Law Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business).

Page Last Reviewed or Updated: 07-Jan-2014