About 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.
  • Allocation of the lifetime GST exemption to property transferred during the transferor's lifetime.

Current revision

Recent developments

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About Form 8892, Application for Automatic Extension of Time To File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax
Page Last Reviewed or Updated: 11-Feb-2026