709-NA
United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States
Form 709-NA, United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States, is the gift tax return for donors who are neither domiciled in nor citizens of the United States. The IRS About page says it reports certain transfers by nonresidents not citizens of the United States that are subject to the federal gift and certain generation-skipping transfer (GST) taxes, figures the tax due, if any, and allocates the lifetime GST exemption to property transferred during life.
This page covers the 2025 form, for gifts made during calendar year 2025. Page 1 holds the donor's general information and the tax computation. Schedule A lists the gifts, Schedule B lists gifts from prior periods and Schedule D figures the GST tax. The instructions say the gift tax generally applies to gifts of real or tangible personal property situated in the United States.
The What's New section says Form 709-NA can now be filed electronically through Modernized e-File (MeF). You can fill out Form 709-NA free in your browser on this page and download it without an account.
Lines 1 to 23: donor's name, U.S. taxpayer identification number, domicile, citizenship, birth, address and contact details, date of death, extension, number of donees, prior returns, treaty position and amended return boxes.
Lines 1 to 15: taxable gifts, tax from the Table for Computing Gift Tax, other credits, credit for foreign gift taxes, GST tax, tax prepaid with an extension, tax due or overpayment with direct deposit.
Gifts subject only to gift tax, direct skips subject to gift and GST tax, and indirect skips and other transfers in trust. Each row lists the donee, relationship, description, adjusted basis, date and value of the gift.
Taxable gift reconciliation: total gifts, annual exclusions, marital and charitable deductions and GST tax, plus questions about a spouse and the QTIP election out for annuities on line 17.
Calendar year or quarter, the IRS office where the prior return was filed, applicable credit, specific exemption and taxable gifts for earlier periods.
Part 1 lists generation-skipping transfers, Part 2 reconciles the GST exemption and Part 3 applies the inclusion ratio at 40% (0.40) to figure the GST tax.
On line 3, enter an SSN or a previously used ITIN; with neither, the instructions say to leave it blank and the IRS assigns an IRSN. On line 4, enter the U.S. state or foreign country of domicile at the time of the gift.
Put each gift in Part 1, 2 or 3 as it applies. The instructions say not to list gifts that qualify for the political organization, educational or medical exclusion.
Complete Schedule B if line 22a is Yes. For gifts listed in Part 2 or 3 of Schedule A, complete the needed portions of Schedule D.
Total the gifts, subtract annual exclusions and deductions, add GST tax, and carry taxable gifts from line 11 to Part 2, line 1.
Use the Table for Computing Gift Tax for lines 4 and 5. For a foreign gift tax credit on line 8, the instructions say to attach the calculation and evidence the foreign taxes were paid.
The donor signs and dates the return. A paid preparer also signs, enters a PTIN and gives the filer a copy. A Yes box lets the IRS discuss the return with the preparer.
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
Form 709-NA is an annual return. The instructions say it is filed no earlier than January 1 and not later than April 15 of the year after the gift, or the next business day when April 15 falls on a weekend or legal holiday.
An extension for the 2025 income tax return (Form 4868 or Form 2350) also extends the gift tax return. Otherwise, Form 8892 requests an automatic 6-month extension. Neither extends the time to pay.
Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999. With a private delivery service: Internal Revenue Service, 333 W. Pershing Road, Kansas City, MO 64108.
The instructions say Modernized e-File (MeF) now accepts Form 709-NA. The e-help Desk is at 866-255-0654 (toll free).
File another Form 709-NA, check box 23b, add a statement of what changed and a copy of the original. Mail to Internal Revenue Service Center, Attn: E&G, Stop 824G, 7940 Kentucky Drive, Florence, KY 41042-2915.
Gift tax treaties are in effect with Australia, Austria, Denmark, France, Germany, Japan and the United Kingdom; a treaty-based position is disclosed on Form 8833. The instructions say returns filed without entries in each field will not be processed.
709
1,851 fields, 10 pages
8892
30 fields, 1 page
8833
41 fields, 5 pages
8879-EG
17 fields, 2 pages
706
316 fields, 5 pages
712
91 fields, 3 pages
The donor completes and signs the return and sends it to the IRS. The instructions say only individuals are required to file gift tax returns, and that a paid preparer also signs.
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The instructions say a person who is neither domiciled in nor a citizen of the United States when the gift is made. They note a person may be a U.S. resident for income tax yet a nonresident for gift tax.
The instructions say $19,000 per donee for gifts of present interest, and $190,000 for gifts to a spouse who is not a U.S. citizen.
No. The instructions say spouses may not file a joint gift tax return and each individual is responsible to file a Form 709-NA.
The instructions say that, unless section 877(b) applies, no return is required if the only gifts were of intangible property situated in the United States, such as stock of U.S. corporations, or property outside the United States.
The instructions say no earlier than January 1 and not later than April 15 of the year after the gift. Form 8892 or an income tax extension extends the time to file, not to pay.
The instructions say a donor who was a U.S. citizen or resident for part of 2025 and made a reportable gift then reports all 2025 gifts on Form 709.
Yes. The What's New section says Modernized e-File (MeF) now accepts Form 709-NA, including a return with a balance due and an electronic funds withdrawal.