Form 709: When a Gift Tax Return Is Required

Form 709 is the United States Gift (and Generation-Skipping Transfer) Tax Return. You use it to report certain gifts you made during a calendar year. Many people never file it. Some people must file it even when no tax is owed. IRS: Form 709 (2025)

When you must file

You must generally file Form 709 if you gave gifts totaling more than $19,000 to one person in 2025, other than your spouse. The 2025 instructions state this rule. IRS: Instructions for Form 709 (2025)

The same rule covers future interests. A future interest is not covered by the annual exclusion. You must file Form 709 for it even if the gift was under $19,000. IRS: Instructions for Form 709 (2025)

When you do not need to file

The instructions say you do not need to file if all of these are true:

You made no gifts to your spouse during the year.
You did not give more than $19,000 to any one person.
All the gifts were of present interests.

There is one more case. If your only gifts were deductible gifts to charity, and you transferred your entire interest in the property, you do not need to file. If you transferred only part of your interest, or gave part of it to someone who is not a charity, you must file. IRS: Instructions for Form 709 (2025)

One return for each calendar year

List all reportable gifts made in a calendar year on one Form 709. A 2025 gift goes on the 2025 form. Spouses may not file a joint gift tax return. Each person files a separate form. IRS: Instructions for Form 709 (2025)

A gift of community property counts as made one-half by each spouse. Each spouse may have to file. IRS: Instructions for Form 709 (2025)

Due date

Generally, the form is due not later than April 15 of the year after the gift. For gifts made in 2025, the due date is April 15, 2026, or the extended due date if you received an extension. IRS: Instructions for Form 709 (2025)

The lifetime exclusion

The instructions list the 2025 exclusion amount as $13,990,000. You must file a gift tax return in many cases even when no tax is due in the end. The instructions say this directly. IRS: Instructions for Form 709 (2025)

What the form covers

Form 709 reports transfers subject to federal gift tax and generation-skipping transfer tax. It also reports how you allocate your lifetime exemption from the generation-skipping tax. Schedule A lists each gift. For each gift, it asks for the donee, the relationship, a description, your adjusted basis, the date, and the value. IRS: About Form 709

The form also asks whether any gift included a digital asset. Part III covers spouse consent for gifts to third parties. IRS: Form 709 (2025)

Steps to follow

List every gift you made during the calendar year, by person.
Compare each person's total with $19,000. Check the exceptions above.
If a return is required, complete Form 709 and Schedule A. Keep the value and basis records for each gift.
File by April 15 of the next year, or by the extended due date.

Records to keep

Keep a record for each gift. Note the date, the person, a description, the value on the date of the gift, and your adjusted basis. Schedule A asks for these same fields, so one set of records supplies the form. IRS: Form 709 (2025)

Common mix-ups

Filing and paying are separate questions. The instructions say you may have to file a gift tax return whether or not any tax is ultimately due.
Gifts to a spouse follow different rules. Part III covers spouse consent for gifts to third parties that you and your spouse treat as split.
A gift to a charity is handled differently from a gift to a person. If your only gifts were to charity and you transferred your entire interest, you do not need to file. A partial transfer, or a gift of part of the interest to someone who is not a charity, requires a return.

Each calendar year has its own return. A gift made in 2025 is reported on the 2025 form, even if you made other gifts in other years. IRS: Instructions for Form 709 (2025)

Related topics with their own rules: the cost basis of gifted property, the federal estate tax (Form 706), and records for charitable gifts (Form 8283).

General information, not advice for your situation.

Sources: Sources: IRS, Form 709 (2025), United States Gift (and Generation-Skipping Transfer) Tax Return (https://www.irs.gov/pub/irs-pdf/f709.pdf); IRS, Instructions for Form 709 (2025) (https://www.irs.gov/pub/irs-pdf/i709.pdf); IRS, About Form 709 (https://www.irs.gov/forms-pubs/about-form-709) This is general information, not advice about your specific return.

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