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

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

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 2015 remains at $14,000. See Annual Exclusion, later.

  • For gifts made to spouses who are not U.S. citizens, the annual exclusion has increased to $147,000. See Nonresidents not Citizens of the United States, later.

  • The top rate for gifts and generation- 
    skipping transfers remains at 40%. See Table for Computing Gift Tax.

  • The basic credit amount for 2015 is $2,117,800. See Table of Basic Exclusion and Credit Amounts.

  • The applicable exclusion amount consists of the basic exclusion amount ($5,430,000 in 2015) 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.

  • Final regulations regarding portability of the deceased spousal unused exclusion (DSUE) amount were published in the Federal Register on Tuesday, June 16, 2015. The final regulations are effective for dates of death and gifts on or after June 12, 2015. See Treasury Decision 9725, available at

On June 26, 2013, the United States Supreme Court held that Section 3 of the Defense of Marriage Act, which said that the terms “marriage” and “spouse” only apply to heterosexual couples, was unconstitutional. (United States v. Windsor, 570 U.S. 12 (2013)). The ruling impacts a number of federal laws, including those governing the reporting and collection of federal taxes. For federal tax purposes, the IRS recognizes same-sex marriages that are valid in the state where they were entered into, regardless of the married couple’s residence. See Rev. Rul. 2013-17, 2013-38 I.R.B. 201, available at If you believe the new law may affect your estate or gift tax liability or filing requirement, please continue to monitor for additional guidance on the application of Windsor.

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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