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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

Corrections and Clarifications for the 2012 Instructions for Form 709 -- 11-JAN-2013


Other Items You May Find Useful:

All Form 709 Revisions

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

Publication 950, Introduction to Estate and Gift Taxes

Other Current Products


Comments on Form 709

Send us an email or use the Comment on Tax Forms and Publications web submission form to provide us feedback on the content of the products we give you to help you comply with tax law.

Caution: If you have a tax-related question, please go to Help With Tax Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business). We cannot respond to tax-related questions submitted from this page.

Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.

Page Last Reviewed or Updated: 2013-01-25