Use Form 709-NA to report the following.
- Certain transfers by nonresidents not citizens of the United States that are subject to the federal gift and certain generation-skipping transfer (GST) taxes and to figure the tax due, if any, on those transfers.
- Allocation of the lifetime GST exemption to property transferred during the transferor's lifetime.
Current revision
Instructions for Form 709 (Print Version PDF PDF)
Recent developments
None at this time
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