# Form 709

URL: https://pdf.net/pdf-forms/tax-forms/709-form
Category: Tax Forms
Attributes: Trusted by businesses

Form 709 is used to figure and report taxes on transfers of gifts that are subject to federal gift and certain generation-skipping transfer (GST) taxes.

With our fillable Form 709, you can easily enter the required information online. Afterwards, save the filled-out document to your device and submit it to the IRS.

## Versions

- 2024 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/864cc77ad3442707f62f5c86c7fc65d50b4c162e.pdf)

## How to Fill Out Form 709

Step 1: Open the blank Form 709.

Step 2: Enter your basic information in Part I.

Step 3: Complete Schedule A with the details about your gifts, the donee, and each gift’s value.

Step 4: Calculate the taxes you owe using this information and complete Part II according to the Form 709 instructions.

Step 5: Fill out Schedules B, C, and D, if applicable.

Step 6: Download and sign the form.  


## Facts

### What Is Form 709?

Form 709 is used to figure and report gift transfers when those gifts are subject to a federal or generation-skipping transfer tax. For each year, there is a specific value that is taxed; in 2025, this exclusion is $19,000 per recipient. Gifts over this amount generally require Form 709 and may apply against the lifetime gift and estate tax exemption.

### Who Is Required to File Form 709?

Citizens or residents of the U.S. who transfer gifts with a value that exceeds $19,000 must file Form 709, unless the transfer was made to their spouse. There are certain exceptions to this rule; for instance, some gift transfers are taxable, even if the value is under $19,000.

### When Is Form 709 Due?

Form 709 is due on April 15th of the year after the gift was made, unless it falls on the weekend or a national holiday. In that case, the deadline is moved to the next business day.

### What Are the Penalties for Not Submitting Form 709?

Penalties for not submitting Form 709 may include failure-to-file and failure-to-pay fees. The former is 5% of the unpaid tax for each month the document is late, while the latter is 0.5% of the same tax per month. If both apply at the same time, they are combined into 5% for the first five months.

### Where Do I File Form 709?

You should file Form 709 with the IRS, either electronically or by mail. If you opt for the latter, you can find the designated addresses on the official website.

## Related forms

- [1040 Form](https://pdf.net/pdf-forms/tax-forms/1040-form)
- [Form 4868](https://pdf.net/pdf-forms/tax-forms/form-4868)
- [Form 1041](https://pdf.net/pdf-forms/tax-forms/form-1041)
- [Form 3520](https://pdf.net/pdf-forms/financial-forms/form-3520)
- [Form 1099](https://pdf.net/pdf-forms/tax-forms/1099-form)