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2024
Instructions for Form 709-NA
United States Gift (and Generation-Skipping Transfer) Tax Return of nonresident
not a citizen of the United States
TREASURY/IRS
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January 28, 2025
For gifts made during calendar year 2024
What's New
Section references are to the Internal Revenue Code unless
otherwise noted.
Contents
General Instructions . . . . . . . . . . . . . . . . . .
Purpose of Form . . . . . . . . . . . . . . . . . .
Who Must File . . . . . . . . . . . . . . . . . . .
When To File . . . . . . . . . . . . . . . . . . . .
Where To File . . . . . . . . . . . . . . . . . . . .
Amending Form 709-NA To Provide
Supplemental Information . . . . . . . . .
Adequate Disclosure . . . . . . . . . . . . . . .
Penalties . . . . . . . . . . . . . . . . . . . . . . .
Joint Tenancy . . . . . . . . . . . . . . . . . . . .
Transfer of Certain Life Estates Received
From Spouse . . . . . . . . . . . . . . . . . .
Specific Instructions . . . . . . . . . . . . . . . . . .
Part 1—General Information . . . . . . . . .
Schedule A. Computation of Taxable Gifts
Gifts Subject to Both Gift and GST Taxes
Schedule B. Gifts From Prior Periods . . .
Schedule D. Computation of GST Tax . . .
Part 2—Tax Computation (Page 1 of Form
709-NA) . . . . . . . . . . . . . . . . . . . . . .
Signature . . . . . . . . . . . . . . . . . . . . . . .
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Future Developments
For the latest information about developments related to Form
709-NA and its instructions, such as legislation enacted after
they were published, go to IRS.gov/Form709-NA.
For Gifts Made
After
and Before
Use Revision of
Form 709 Dated
–––––
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
January 1, 2024
*
* Use the corresponding annual form.
Jan 21, 2025
• This year is the first year this form has been available. For
previous years. see the above table.
• The annual gift exclusion for 2024 is $18,000. See Annual
Exclusion, later.
• For gifts made to spouses who are not U.S. citizens, the
annual exclusion has increased to $185,000.
• The top rate for gifts and generation-
skipping transfers remains at 40%. See Table for Computing
Gift Tax.
Photographs of Missing Children
The IRS is a proud partner with the National Center for Missing &
Exploited Children® (NCMEC). 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.
General Instructions
Purpose of Form
Use Form 709-NA to report the following.
• Certain transfers by nonresidents not citizens of the United
States that are subject to the federal gift and certain
generation-skipping transfer (GST) taxes and to figure the
tax due, if any, on those transfers.
• Allocation of the lifetime GST exemption to property
transferred during the transferor's lifetime. (For more details,
see Part 2 GST Exemption Reconciliation, later, and
Regulations section 26.2632-1.)
All gift and GST taxes must be figured and filed on a
calendar year basis. If you were a U.S. citizen or resident
CAUTION for part of 2024 and made a reportable gift during this
time, you must report all gifts that you made during 2024 on
Form 709. Do not file Form 709-NA for 2024. See Coordination
with Form 709, later.
!
Definitions
The following definitions apply in these instructions.
United States. The United States means the 50 states and
the District of Columbia.
Domicile. For gift tax purposes, a person acquires domicile in
a place by living there, for even a brief period of time, with no
definite present intention of later moving. See Regulations
section 20.0-1 and 25.2501-1(b) for more information.
Nonresident Not a Citizen of the United States (NRNC).
For gift tax purposes, a person is a nonresident not a citizen of
the United States (NRNC) if the person, is neither domiciled in
nor a citizen of the United States at the time the gift is made. A
person who acquired U.S. citizenship solely by reason of being a
citizen of a U.S. territory or by reason of birth or residence within
a U.S. territory is not treated as a U.S. citizen.
Instructions for Form 709-NA (2024) Catalog Number 94057J
Department of the Treasury Internal Revenue Service www.irs.gov
Note. A person may be a U.S. resident for income tax purposes
yet be considered a nonresident for gift tax purposes.
Further information on U.S. federal gift tax considerations for
nonresidents non-citizens of the United States is available at,
IRS.gov/Businesses/Small-Business-self-employed/gift-tax-fornonresidents-notcitizens-of-the-United States and IRS.gov/
Businesses/SmallBusinesses-selfemployed/FAQs-gift-taxes-fornonresidents-notcitizens-of-the-United States.
How To Complete Form 709-NA
1. Determine whether you are required to file Form 709-NA.
2. Determine what gifts you must report.
3. Complete lines 1 through 23 of Part 1—General Information.
4. List each gift on Part 1, 2, or 3 of Schedule A, as
appropriate.
5. Complete Schedules B and D, as applicable.
6. If the gift was listed on Part 2 or 3 of Schedule A, complete
the necessary portions of Schedule D.
7. Complete Schedule A, Part 4.
8. Complete Part 2—Tax Computation.
9. Sign and date the return.
CAUTION
Make sure to complete page 1 and the applicable
schedules in their entirety. Returns filed without entries in
each field will not be processed.
Who Must File
In general. If you are a nonresident not a citizen of the United
States, you must file a Form 709-NA (whether or not any tax is
ultimately due) in the following situations.
• If you gave gifts of real or tangible personal property situated
within the United States to someone in 2024 totaling more
than the annual exclusion amount of $18,000 ($185,000 in
the case of gifts to your spouse who is not a citizen of the
United States) you probably must file Form 709-NA. But see
Transfers Not Subject to the Gift Tax and Gifts to Your
Spouse, later, for more information on specific gifts that are
not taxable.
• Certain gifts, called future interests, are not subject to the
annual exclusions. You must file Form 709-NA even if such
gifts were under the annual exclusions. See Annual
Exclusion, later.
• Spouses may not file a joint gift tax return. Each individual is
responsible to file a form 709-NA.
• If a taxable gift is of community property, it is considered
made one-half by each spouse. For example, a gift of
$100,000 of community property is considered a gift of
$50,000 made by each spouse, and each spouse must file a
gift tax return (Form 709 or Form 709-NA, as appropriate).
• Likewise, each spouse must file a gift tax return (Form 709
or Form 709-NA, as appropriate) if they have made a gift of
property held by them as joint tenants or tenants by the
entirety.
• Only individuals are required to file gift tax returns. If a trust,
estate, partnership, or corporation makes a gift, the
individual beneficiaries, partners, or stockholders are
considered donors and may be liable for the gift and GST
taxes.
2
•
the donor does not pay the tax, the person receiving the gift
may have to pay the tax.
If a donor dies before filing a return, the donor's executor
must file the return.
Note. If you are a taxpayer to whom section 877(b) applies for
the taxable year which includes the date of the transfer, you are
required to file a Form 709-NA to report gifts of U.S.-situs
intangible property and certain stock. See sections 2501(a)(3),
2501(a)(5), 2511(b), and 877.
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Long-term U.S. resident. A long-term U.S. resident is an
individual (other than a U.S. citizen) who has been a lawful
permanent resident of the United States (green card holder) for
income tax purposes in at least 8 of the last 15 tax years ending
with the tax year in which U.S. income tax residency is
terminated. See section 877(e) for more information.
!
• The donor is responsible for paying the gift tax. However, if
Who does not need to file. If you meet all of the following
requirements, you are not required to file Form 709-NA.
• You made no gifts during the year to your spouse.
• You did not give more than $18,000 to any one donee.
• All the gifts you made were of present interests.
Unless you are a taxpayer to whom section 877(b) applies,
you are also not required to file if your only gifts, regardless of the
amount, were of intangible property situated within the United
States or other property not situated within the U.S. for gift tax
purposes. Examples of intangible property situated within the
United States are stock of United States corporations or debt
obligations of a United States person.
Note. If you made a transfer of property, for less than full and
adequate consideration, to a closely held corporation,
partnership, or LLC situated within the United States holding
U.S. real or tangible personal property, and subsequently
transfer an interest in that entity, details of the original
contribution to that entity should be documented. Failure to
disclose such a transfer of real or tangible personal property to
the entity on a timely filed Form 709-NA with supporting
documents may result in a subsequent determination that a
taxable gift was made and not adequately disclosed. See
Adequate Disclosure , later.
Coordination with Form 709. If you were a U.S. citizen or
resident for part of 2024 and made a reportable gift during this
time, you must report all gifts that you made during 2024 on
Form 709. Unless otherwise specified, the Instructions for Form
709 describe your reporting requirements for the period of 2024
in which you were a U.S. citizen or resident, and these
Instructions for Form 709-NA describe your reporting
requirements for the period of 2024 in which you were a
nonresident not a citizen of the United States.
Gift Tax Treaties. Gift tax treaties are in effect with the following
countries:
• Australia
• Austria
• Denmark
• France
• Germany
• Japan
• United Kingdom
If you are reporting any items on this return based on the
provisions of a gift tax treaty or protocol, attach Form 8833 to this
return indicating that the return position is treaty-based. See
Regulations section 301.6114-1 for details.
Gifts to charities. For nonresidents not citizens of the United
States, for a charitable gift to be deductible, the gift must be to a
United States charity or trust, and the charity or trust must use
the gifted assets within the United States.
If the only gifts you made during the year are deductible as
gifts to charities, you do not need to file a return as long as you
transferred your entire interest in the property to qualifying
charities. If you transferred only a partial interest, or transferred
part of your interest to someone other than a charity, you must
still file a return and report all of your gifts to charities.
Instructions for Form 709-NA (2024)
Note. See Pub. 526, Charitable Contributions, for more
information on identifying a qualified charity.
If you are required to file a return to report noncharitable gifts
and you made gifts to charities, you must include all of your gifts
to charities on the return.
Transfers Subject to the Gift Tax
If you are a nonresident not a citizen of the United States, the
federal gift tax generally applies to any transfer by gift of real or
tangible personal property situated in the United States that you
made directly or indirectly, in trust, or by any other means.
Educational exclusion. The gift tax does not apply to an
amount you paid on behalf of an individual to a qualifying
domestic or foreign educational organization as tuition for the
education or training of the individual. A qualifying educational
organization is one that normally maintains a regular faculty and
curriculum and normally has a regularly enrolled body of pupils
or students in attendance at the place where its educational
activities are regularly carried on. See section 170(b)(1)(A)(ii)
and its regulations.
The payment must be made directly to the qualifying
educational organization and it must be for tuition. No
educational exclusion is allowed for amounts paid for books,
supplies, room and board, or other similar expenses that are not
direct tuition costs. To the extent that the payment to the
educational organization was for something other than tuition, it
is a gift to the individual for whose benefit it was made, and may
be offset by the annual exclusion if it is otherwise available.
Contributions to a qualified tuition program (QTP) on behalf of
a designated beneficiary do not qualify for the educational
exclusion. See Line B. Qualified Tuition Programs (529 Plans or
Programs) in the instructions for Schedule A, later.
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The gift tax applies not only to the free transfer of any kind of
property, but also to sales or exchanges, not made in the
ordinary course of business, where value of the money (or
property) received is less than the value of what is sold or
exchanged. The gift tax is in addition to any other tax, such as
federal income tax, paid or due on the transfer.
The exercise or release of a general power of appointment
may be a gift by the individual possessing the power. General
powers of appointment are those in which the holders of the
power can appoint the property under the power to themselves,
their creditors, their estates, or the creditors of their estates. To
qualify as a power of appointment, it must be created by
someone other than the holder of the power.
Sections 2701 (see Section 2701 Elections, later) and 2702
provide rules for determining whether certain transfers to a family
member of interests in corporations, partnerships, and trusts are
gifts. The rules of section 2704 determine whether the lapse of
any voting or liquidation right is a gift.
Gifts to your spouse. If you are a nonresident not a citizen of
the United States, you must file a gift tax return if you made any
gift to your U.S. citizen spouse of a terminable interest that does
not meet the exception as described later inLife estate with
power of appointment, later, or if your spouse is not a U.S. citizen
and the total gifts you made to your spouse the 2024 tax year
exceed $185,000.
You must also file a gift tax return to make the qualified
terminable interest property (QTIP) election described under
Line 17. Election Out of QTIP Treatment of Annuities, later.
Except as described earlier, you do not have to file a gift tax
return to report gifts to your spouse regardless of the amount of
these gifts and regardless of whether the gifts are present or
future interests.
Transfers Not Subject to the Gift Tax
Four types of transfers are not subject to the gift tax. These are:
• Transfers to political organizations,
• Transfers to certain exempt organizations,
• Payments that qualify for the educational exclusion, and
• Payments that qualify for the medical exclusion.
These transfers are not “gifts” as that term is used on Form
709-NA and its instructions. You need not file a Form 709-NA to
report these transfers and should not list them on Schedule A of
Form 709-NA if you do file Form 709-NA.
Political organizations. The gift tax does not apply to a
transfer to a political organization (defined in section 527(e)(1))
for the use of the organization.
Certain exempt organizations. The gift tax does not apply to a
transfer to any civic league or other organization described in
section 501(c)(4); any labor, agricultural, or horticultural
organization described in section 501(c)(5); or any business
league or other organization described in section 501(c)(6) for
the use of such organization, provided that such organization is
exempt from tax under section 501(a). Also, see Line 7,
Charitable Deductions, later.
Instructions for Form 709-NA (2024)
Medical exclusion. The gift tax does not apply to an amount
you paid on behalf of an individual to a person or institution that
provided medical care for the individual. The payment must be to
the care provider. The medical care must meet the requirements
of section 213(d) (definition of medical care for income tax
deduction purposes). Medical care includes expenses incurred
for the diagnosis, cure, mitigation, treatment, or prevention of
disease, or for the purpose of affecting any structure or function
of the body, or for transportation primarily for and essential to
medical care. Medical care also includes amounts paid for
medical insurance on behalf of any individual.
The medical exclusion does not apply to amounts paid for
medical care that are reimbursed by the donee's insurance. If
payment for a medical expense is reimbursed by the donee's
insurance company, your payment for that expense, to the extent
of the reimbursed amount, is not eligible for the medical
exclusion and you are considered to have made a gift to the
donee of the reimbursed amount.
To the extent that the payment was for something other than
medical care, it is a gift to the individual on whose behalf the
payment was made and may be offset by the annual exclusion if
it is otherwise available.
The medical and educational exclusions are allowed without
regard to the relationship between you and the donee. For
examples illustrating these exclusions, see Regulations section
25.2503-6(c).
Qualified disclaimers. A donee's refusal to accept a gift is
called a disclaimer. If a person makes a qualified disclaimer of
any interest in property, the property will be treated as if it had
never been transferred to that person. Accordingly, the
disclaimant is not regarded as making a gift to the person who
receives the property because of the qualified disclaimer.
Requirements. To be a qualified disclaimer, a refusal to
accept an interest in property must meet the following
conditions.
1. The refusal must be in writing.
2. The refusal must be received by the donor, the legal
representative of the donor, the holder of the legal title to the
property disclaimed, or the person in possession of the
property within 9 months after the later of:
a. The day the transfer creating the interest is made, or
b. The day the disclaimant reaches age 21.
3
3. The disclaimant must not have accepted the interest or any
of its benefits.
4. As a result of the refusal, the interest must pass without any
direction from the disclaimant to either:
a. The spouse of the decedent, or
b. A person other than the disclaimant.
5. The refusal must be irrevocable and unqualified.
Transfers Subject to the GST Tax
You must report on Form 709-NA the GST tax imposed on inter
vivos direct skips. An inter vivos direct skip is a transfer made
during the donor's lifetime that is:
• Subject to the gift tax,
• Of an interest in property, and
• Made to a skip person. (See Gifts Subject to Both Gift and
GST Taxes, later.)
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The 9-month period for making the disclaimer is generally
determined separately for each taxable transfer. For gifts, the
period begins on the date the transfer is a completed transfer for
gift tax purposes.
Annual Exclusion
The first $18,000 of gifts of present interest to each donee during
the calendar year is subtracted from total gifts in figuring the
amount of taxable gifts. For a gift in trust, each beneficiary of the
trust is treated as a separate donee for purposes of the annual
exclusion, but a gift in trust might not be a gift of a present
interest.
All of the gifts made during the calendar year to a donee are
fully excluded under the annual exclusion if they are all gifts of
present interest and they total $18,000 or less.
Note. For gifts made to spouses who are not U.S. citizens, the
annual exclusion is $185,000, provided the additional (above the
$18,000 annual exclusion) $167,000 gift would otherwise qualify
for the gift tax marital deduction (as described in the Schedule A,
Part 4, line 4, instructions, later).
Note. Only the annual exclusion (and not the marital deduction)
applies to gifts made to spouses who are not citizens of the
United States. Deductions and credits are not considered in
determining gift tax liability for such transfers. But see Gift Tax
Treaties, earlier.
A gift of a future interest cannot be excluded under the annual
exclusion.
A gift is considered a present interest if the donee has all
immediate rights to the use, possession, and enjoyment of the
property or income from the property.
A gift is considered a future interest if the donee's rights to the
use, possession, and enjoyment of the property or income from
the property will not begin until some future date. Future interests
include reversions, remainders, and other similar interests or
estates.
A contribution to a QTP or to a qualified ABLE program on
behalf of a designated beneficiary is considered a gift of a
present interest.
A gift to a minor is considered a present interest if all of the
following conditions are met.
1. Both the property and its income may be expended by, or
for the benefit of, the minor before the minor reaches age
21.
2. All remaining property and its income must pass to the
minor on the minor's 21st birthday.
3. If the minor dies before the age of 21, the property and its
income will be payable either to the minor's estate or to
whomever the minor may appoint under a general power of
appointment.
The gift of a present interest to more than one donee as joint
tenants qualifies for the annual exclusion for each donee.
4
A transfer is subject to the gift tax if it is required to be
reported on Schedule A of Form 709-NA under the rules
contained in the gift tax portions of these instructions. Therefore,
transfers made to political organizations, transfers made to
certain exempt organizations, transfers that qualify for the
medical or educational exclusions, transfers that are fully
excluded under the annual exclusion, and most transfers made
to your spouse are not subject to the GST tax.
Transfers subject to the GST tax are described in further
detail in the instructions.
Certain transfers, particularly transfers to a trust, that are
not subject to gift tax and are therefore not subject to the
CAUTION GST tax on Form 709-NA may be subject to the GST tax
at a later date. This is true even if the transfer is less than the
$18,000 annual exclusion. In this instance, you may want to
apply a GST exemption amount to the transfer on this return or
on a Notice of Allocation. However, you should be aware that a
GST exemption may be automatically allocated to the gift if the
trust that receives the gift is a “GST trust” (as defined under
section 2632(c)). For more information, see Part 2 GST
Exemption Reconciliationand Schedule A, Part 3—Indirect Skips
and Other Transfers in Trust, later.
!
Transfers Subject to an Estate Tax Inclusion
Period (ETIP)
Certain transfers receive special treatment if the transferred
property is subject to an ETIP. An ETIP is the period during
which, should the donor die, the value of transferred property
would be includible (other than by reason of section 2035) in the
gross estate of the donor or the spouse of the donor. For
transfers subject to an ETIP, GST tax reporting is required at the
close of the ETIP.
For example, if A transfers a house to a qualified personal
residence trust for a term of 10 years, with the remainder to A’s
granddaughter, the value of the house would be includible in A’s
estate if A died within the 10-year period during which A retained
an interest in the trust. In this case, a portion of the transfer to the
trust is a completed gift that must be reported on Part 1 of
Schedule A. The GST portion of the transfer would not be
reported until A died or A’s interest in the trust otherwise ended.
Report the gift portion of such a transfer on Schedule A, Part
1, at the time of the actual transfer. Report the GST portion on
Schedule D, Part 1, but only at the close of the ETIP. Use Form
709-NA only to report those transfers where the ETIP closed due
to something other than the donor's death. (If the ETIP closed as
the result of the donor's death, report the transfer on Form 706,
United States Estate (and Generation-Skipping Transfer) Tax
Return.)
If you are filing this Form 709-NA solely to report the GST
portion of transfers subject to an ETIP, complete the form as you
normally would with the following exceptions.
1. Write “ETIP” at the top of page 1.
2. Complete only lines 1 through 4, 8 through 11, and 15
through 18 of Part I—General Information.
Instructions for Form 709-NA (2024)
3. Complete Schedule D. Complete columns (b) and (c) of
Schedule D, Part 1, as explained in the instructions for that
schedule.
4. Complete only lines 10 and 11 of Schedule A, Part 4.
5. Complete Part II—Tax Computation.
Section 2701 Elections
!
federal income tax return will also automatically extend the time
to file your 2024 federal gift tax return. Income tax extensions are
made by using Form 4868, Application for Automatic Extension
of Time To File U.S. Individual Income Tax Return, or Form 2350,
Application for Extension of Time To File U.S. Income Tax
Return. You may only use these forms to extend the time for filing
your gift tax return if you are also requesting an extension of time
to file your income tax return.
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CAUTION
Section 2701 elections may only be made by a
nonresident not a citizen whose transfer of property is
taxable under section 2501(a)(3) or (a)(5).
The special valuation rules of section 2701 contain three
elections that you can make only with Form 709-NA.
1. A transferor may elect to treat a qualified payment right that
the transferor holds (and all other rights of the same class)
as other than a qualified payment right.
2. A person may elect to treat a distribution right held by that
person in a controlled entity as a qualified payment right.
3. An interest holder may elect to treat as a taxable event the
payment of a qualified payment that occurs more than 4
years after its due date.
The elections described in (1) and (2) must be made on the
Form 709-NA that is filed by the transferor to report the transfer
that is being valued under section 2701. The elections are made
by attaching a statement to Form 709-NA. For information on
what must be in the statement and for definitions and other
details on the elections, see section 2701 and Regulations
section 25.2701-2(c).
The election described in (3) may be made by attaching a
statement to the Form 709-NA filed by the recipient of the
qualified payment for the year the payment is received. If the
election is made on a timely filed return, the taxable event is
deemed to occur on the date the qualified payment is received. If
it is made on a late-filed return, the taxable event is deemed to
occur on the first day of the month immediately preceding the
month in which the return is filed. For information on what must
be in the statement and for definitions and other details on this
election, see section 2701 and Regulations section
25.2701-4(d).
All of the elections may be revoked, but only with the consent
of the IRS.
When To File
Form 709-NA is an annual return.
Generally, you must file Form 709-NA no earlier than January
1, but not later than April 15, of the year after the gift was made.
However, in instances when April 15 falls on a Saturday, Sunday,
or legal holiday, Form 709-NA will be due on the next business
day. See section 7503.
If the donor died during 2024, the executor must file the
donor's 2024 Form 709-NA not later than the earlier of:
• The due date (with extensions) for filing the donor's estate
tax return; or
• April 15, 2025, or the extended due date granted for filing
the donor's gift tax return.
Extension of Time To File
There are two methods of extending the time to file the gift tax
return. Neither method extends the time to pay the gift or GST
taxes. If you want an extension of time to pay the gift or GST
taxes, you must request that separately. See Regulations section
25.6161-1.
By extending the time to file your income tax return. Any
extension of time granted for filing your calendar year 2024
Instructions for Form 709-NA (2024)
By filing Form 8892. If you do not request an extension for your
income tax return, use Form 8892, Application for Automatic
Extension of Time To File Form 709-NA and/or Payment of Gift/
Generation-Skipping Transfer Tax, to request an automatic
6-month extension of time to file your federal gift tax return. In
addition to containing an extension request, Form 8892 also
serves as a payment voucher (Form 8892-V) for a balance due
on federal gift taxes for which you are extending the time to file.
For more information, see Form 8892.
Private Delivery Services (PDSs)
Filers can use certain PDSs designated by the IRS to meet the
“timely mailing as timely filing” rule for tax returns. Go to
IRS.gov/PDS for the current list of designated services.
The PDS can tell you how to get written proof of the mailing
date.
For the IRS mailing address to use if you're using a PDS, go
to IRS.gov/PDSstreetAddresses.
!
CAUTION
PDSs can't deliver items to P.O. boxes. You must use the
U.S. Postal Service to mail any item to an IRS P.O. box
address.
Where To File
File Form 709-NA at the following address.
Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999
If using a PDS, file at this address.
Internal Revenue Service
333 W. Pershing Road
Kansas City, MO 64108
Amending Form 709-NA To Provide
Supplemental Information
If you find that you must make a correction on a return that has
already been filed, and/or provide supplemental information, you
should:
• File another Form 709-NA;
• Check the amended return box on line 23b of Part
I—General Information;
• Include a statement of what has changed, along with the
supporting information; and
• Attach a copy of the original Form 709–NA that has already
been filed.
File the amended Form 709-NA at the following address.
Internal Revenue Service Center
Attn: E&G, Stop 824G
7940 Kentucky Drive
Florence, KY 41042-2915
If using a PDS, file at this address.
5
Internal Revenue Service Center
Attn: E&G, Stop 824G
7940 Kentucky Drive
Florence, KY 41042-2915
If you have already been notified that the return has been
selected for examination, you should provide the additional
information directly to the office conducting the examination.
If you create and fund a joint bank account for yourself and a
donee (or a similar kind of ownership by which you can get back
the entire fund without the donee's consent), you have made a
gift to the donee when the donee draws on the account for the
donee’s own benefit. The amount of the gift is the amount that
the donee took out without any obligation to repay you. This
means that any withdrawal made by the nonresident spouse
must be reported on a Form 709-NA unless it can be shown that
the amounts withdrawn by the nonresident spouse were limited
to the nonresident spouse’s pro rata share of the amount
contributed. Failure to disclose the withdrawal on a timely filed
Form 709-NA with supporting documents attached to
substantiate contribution, may result in a determination at some
later time, either upon review of a subsequent gift, or estate tax
filing, that a taxable gift was previously made and not disclosed.
See Adequate Disclosure, earlier.
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Adequate Disclosure
!
rights by severing your interest, you have made a gift to the
donee in the amount of half the value of the property.
CAUTION
To begin the running of the statute of limitations for a gift,
the gift must be adequately disclosed on Form 709–NA
(or an attached statement) filed for the year of the gift.
In general, a gift will be considered adequately disclosed if
the return or statement includes the following.
• A full and complete Form 709-NA.
• A description of the transferred property and any
consideration received by the donor.
• The identity of, and relationship between, the donor and
each donee.
• If the property is transferred in trust, the trust's employer
identification number (EIN) and a brief description of the
terms of the trust (or a copy of the trust instrument in lieu of
the description).
• Either a qualified appraisal or a detailed description of the
method used to determine the fair market value of the gift.
See Regulations section 301.6501(c)-1(e) and (f) for details,
including what constitutes a qualified appraisal, the information
required if no appraisal is provided, and the information required
for transfers under sections 2701 and 2702.
Penalties
Late filing and late payment. Section 6651 imposes penalties
for both late filing and late payment, unless there is reasonable
cause for the delay.
Reasonable-cause determinations. If you receive a notice
about penalties after you file Form 709-NA, send an explanation
and we will determine if you meet reasonable-cause criteria. Do
not attach an explanation when you file Form 709-NA.
There are also penalties for willful failure to file a return on
time, willful attempt to evade or defeat payment of tax, and
valuation understatements that cause an underpayment of the
tax. A substantial valuation understatement occurs when the
reported value of property entered on Form 709-NA is 65% or
less of the actual value of the property. A gross valuation
understatement occurs when the reported value listed on the
Form 709-NA is 40% or less of the actual value of the property.
Return preparer. Penalties may also be applied to tax return
preparers, including gift tax return preparers.
Gift tax return preparers who prepare any return or claim for
refund that reflects an understatement of tax liability due to an
unreasonable position are subject to a penalty equal to the
greater of $1,000 or 50% of the income earned (or to be earned)
for the preparation of each such return. Gift tax return preparers
who prepare any return or claim for refund with an
understatement of tax liability due to willful or reckless conduct
can be penalized $5,000 or 75% of the income derived (or to be
derived) for the preparation of the return. See section 6694, the
related regulations, and Ann. 2009-15, 2009-11 I.R.B. 687,
available at IRS.gov/pub/irs-irbs/irb09-11.pdf, for more
information.
If the added joint tenant is your spouse who is a U.S. citizen,
you do not need to enter the gift on Schedule A. If your spouse is
a resident of the U.S. or a nonresident not a citizen of the U.S.,
enter the gift on Schedule A. See Gifts to Your Spouse, later.
If the gift of joint tenancy property is one of U.S.-situs or
deemed U.S.-situs intangible property; see Who Must File and
Who does not need to file, earlier.
Questions about the taxability of joint tenant transactions may
include one of timing. Documentation of these transactions
should be maintained. See Supplemental Documents, later.
Transfer of Certain Life Estates
Received From Spouse
This section will apply only in rare circumstances such
as where you received qualified terminable interest
CAUTION property while a U.S. citizen or pursuant to a tax treaty or
protocol.
!
If you received a qualified terminable interest (see Line 17.
Election Out of QTIP Treatment of Annuitiesin the instructions for
Schedule A, later) from your spouse for which a marital
deduction was elected on your spouse's estate or gift tax return,
you will be subject to the gift tax (and GST tax, if applicable) if
you dispose of all or part of your life income interest (by gift, sale,
or otherwise).
Generally, the entire value of the property transferred will be
treated as a taxable gift less:
1. The amount you received (if any) for the life income interest;
and
2. The amount (if any) determined after the application of
section 2702, valuing certain retained interests at zero, for
the life income interest you retained after the transfer.
That portion of the property's value that is attributable to the
remainder interest is a gift of a future interest for which no annual
exclusion is allowed. To the extent that you transferred the life
income interest without receiving any value in return, the transfer
is a gift, and you may claim an annual exclusion, treating the
person to whom you transferred the interest as the donee for
purposes of figuring the annual exclusion.
Joint Tenancy
If you buy U.S.-situs property with your own funds and the title to
the property is held by you and a donee as joint tenants with right
of survivorship and if either you or the donee may give up those
6
Instructions for Form 709-NA (2024)
Specific Instructions
Part 1—General Information
Line 3. U.S. taxpayer identification number
Line 3. Donor’s Social Security Number Enter your social
security number (SSN), if applicable, or your individual taxpayer
identification number (ITIN), but only if you have previously used
the ITIN to file other U.S. tax returns. If you do not have an SSN
or a previously used ITIN, the IRS will assign an Internal
Revenue Service Number (IRSN) to you. If you have already
been assigned an IRSN, please enter the number on line 3. If
you do not have a SSN, ITIN, or IRSN, leave line 3 blank.
For each of these 5 years, you report in Part 1 of Schedule A
one-fifth (20%) of the amount for which you made the election. In
column (e) of Part 1 (Schedule A), list the date of the gift as the
calendar year for which you are deemed to have made the gift
(that is, the year of the current Form 709-NA you are filing). Do
not list the actual year of contribution for subsequent years.
However, if in any of the last 4 years of the election, you did
not make any other gifts that would require you to file a Form 709
or Form 709-NA, you do not need to file Form 709-NA to report
that year's portion of the election amount.
Example. In 2024, D contributed $100,000 to a QTP for the
benefit of A. D elects to treat $90,000 of this contribution as
having been made ratably over a 5-year period. Accordingly, for
2024, D reports the following.
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Lines 4. Legal Residence (Domicile)
For gift tax purposes, an individual acquires domicile in a place
by living there, for even a brief period of time, with no definite
present intention of later moving.
Enter the state of the United States (including the District of
Columbia) or a foreign country in which you legally reside or are
domiciled at the time of the gift.
Line 5. Citizenship
Enter your citizenship.
Lines 8a–14. Address
Enter your current mailing address.
Foreign Address. If you have a foreign address, enter the
city name on the appropriate line. Don't enter any other
information on that line, but also complete the spaces below that
line. Don't abbreviate the country name. Follow the country's
practice for entering the postal code and the name of the
province, county, or state.
P.O. Box.Enter your box number only if your post office
doesn't deliver mail to your home.
Specific instructions for Part 2—Tax Computation are
discussed later. Because you must complete Schedules A, B,
and D to fill out Part 2, you will find instructions for these
schedules later.
Schedule A. Computation of Taxable
Gifts
Do not enter on Schedule A any gift or part of a gift that qualifies
for the political organization, educational, or medical exclusions.
In the instructions below, gifts means transfers (or parts of
transfers) that do not qualify for the political organization,
educational, or medical exclusions.
Line A. Qualified Tuition Programs (529 Plans or
Programs)
If in 2024, you contributed more than $18,000 to a qualified
tuition plan (QTP) on behalf of any one person, you may elect to
treat up to $90,000 of the contribution for that person as if you
had made it ratably over a 5-year period. The election allows you
to apply the annual exclusion to a portion of the contribution in
each of the 5 years, beginning in 2024. You can make this
election for as many separate people as you made QTP
contributions.
$10,000
+ $18,000
$28,000
(the amount of the contribution that exceeded
$90,000)
(the 1/5 portion from the election)
the total gift to A listed in Part 1 of Schedule A for
2024
In 2025, D gives a gift of $20,000 cash to B and no other gifts.
On D’s Form 709-NA, D reports in Part 1 of Schedule A the
$20,000 gift to B and an $18,000 gift to A (the one-fifth portion of
the 2024 gift that is treated as made in 2025). In column (e) of
Part 1 (Schedule A), D lists “2025” as the date of the gift.
D makes no gifts in 2026, 2027, or 2028. D is not required to
file Form 709-NA in any of those years to report the one-fifth
portion of the QTP gift because D is not otherwise required to file
Form 709-NA.
You make the election by checking the box on line B at the top
of Schedule A. The election must be made for the calendar year
in which the contribution is made. Also attach an explanation that
includes the following.
• • The total amount contributed per individual beneficiary.
• • The amount for which the election is being made.
• • The name of the individual for whom the contribution was
made.
!
Contributions to QTPs do not qualify for the education
exclusion.
CAUTION
How To Complete Parts 1, 2, and 3
After you determine which gifts you made in 2024 that are
subject to the gift tax, list them on Schedule A. You must divide
these gifts between:
1. Part 1—those subject only to the gift tax (gifts made to
nonskip persons—see Part 1—Gifts Subject Only to Gift
Tax, later),
2. Part 2—those subject to both the gift and GST taxes (gifts
made to skip persons—see Gifts Subject to Both Gift and
GST Taxes and Part—2 Direct Skips, later), and
3. Part 3—those subject only to the gift tax at this time but
which could later be subject to GST tax (gifts that are
indirect skips—see Part—3 Indirect Skips and Other
Transfers in Trust, later).
If you need more space, attach a separate sheet using the
same format as Schedule A.
You can only apply the election to a maximum of $90,000.
You must report all of your 2024 QTP contributions for any single
person that exceed $90,000 (in addition to any other gifts you
made to that person).
Instructions for Form 709-NA (2024)
7
Use the following guidelines when entering gifts on
TIP Schedule A.
• Enter a gift only once—in Part 1, Part 2, or Part 3.
• Do not enter any gift or part of a gift that qualified for the
political organization, educational, or medical exclusion.
Gifts to Donees Other Than Your Spouse
Gifts Subject to Both Gift and GST
Taxes
Definitions
Direct skip. The GST tax you must report on Form 709-NA is
that imposed only on inter vivos direct skips. An inter vivos direct
skip is a transfer that is:
• Subject to the gift tax,
• Of an interest in property, and
• Made to a skip person.
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You must always enter all gifts of future interests that you made
during the calendar year regardless of their value.
If the total gifts of present interests to any donee are more
than $18,000 in the calendar year, then you must enter all such
gifts that you made during the year to or on behalf of that donee,
including those gifts that will be excluded under the annual
exclusion. If the total is $18,000 or less, you need not enter on
Schedule A any gifts (except gifts of future interests) that you
made to that donee. Enter these gifts in the top half of Part 1, 2,
or 3, as applicable.
Gifts to Your Spouse
Spouses who are not U.S. citizens. If your spouse is not a
U.S. citizen and you gave your spouse a gift of a future interest,
you must report on Schedule A all gifts to your spouse for the
year. If all gifts to your spouse were present interests, do not
report on Schedule A any gifts to your spouse if the total of such
gifts for the year does not exceed $185,000 and all gifts in
excess of $18,000 would qualify for a marital deduction if your
spouse were a U.S. citizen (see the instructions for Schedule A,
Part 4, line 4). If the gifts exceed $185,000, you must report all of
the gifts even though some may be excluded.
Spouses who are U.S. citizens. Except for the gifts described
below, you do not need to enter any of your gifts to your U.S.
citizen-spouse on Schedule A.
Terminable interests. Terminable interests are defined in the
instructions for Part 4, line 4. If all the terminable interests you
gave to your spouse qualify as life estates with power of
appointment (defined under Life estate with power of
appointment, later), you do not need to enter any of them on
Schedule A.
However, if you gave your spouse any terminable interest that
does not qualify as a life estate with power of appointment, you
must report on Schedule A all gifts of terminable interests you
made to your spouse during the year.
Charitable remainder trusts. If you make a gift to a charitable
remainder trust and your spouse is the only noncharitable
beneficiary (other than yourself), the interest you gave to your
spouse is not considered a terminable interest and, therefore,
should not be shown on Schedule A. See section 2523(g)(1).
For definitions and rules concerning these trusts, see section
2056(b)(8)(B).
Future interest. Generally, you should not report a gift of a
future interest to your spouse unless the future interest is also a
terminable interest that is required to be reported as described
earlier. However, if you gave a gift of a future interest to your
spouse and you are required to report the gift on Form 709-NA
because you gave the present interest to a donee other than
your spouse, then you should enter the entire gift, including the
future interest given to your spouse, on Schedule A. You should
use the rules under Gifts Subject to Both Gift and GST Taxes,
later, to determine whether to enter the gift on Schedule A, Part
1, 2, or 3.
All three requirements must be met before the gift is subject to
the GST tax.
A gift is “subject to the gift tax” if you are required to list it on
Schedule A of Form 709-NA. However, if you make a nontaxable
gift (which is a direct skip) to a trust for the benefit of an
individual, this transfer is subject to the GST tax unless:
1. During the lifetime of the beneficiary, no corpus or income
may be distributed to anyone other than the beneficiary; and
2. If the beneficiary dies before the termination of the trust, the
assets of the trust will be included in the gross estate of the
beneficiary.
Note. If the property transferred in the direct skip would have
been includible in the donor's estate if the donor died
immediately after the transfer, see Transfers Subject to an Estate
Tax Inclusion Period (ETIP), earlier.
To determine if a gift “is of an interest in property” and “is
made to a skip person,” you must first determine if the donee is a
“natural person” or a “trust,” as defined below.
Trust. For purposes of the GST tax, a trust includes not only an
ordinary trust, but also any other arrangement (other than an
estate) that although not explicitly a trust, has substantially the
same effect as a trust. For example, a trust includes life estates
with remainders, terms for years, and insurance and annuity
contracts. A transfer of property that is conditional on the
occurrence of an event is a transfer in trust.
Interest in property. If a gift is made to a natural person, it is
always considered a gift of an interest in property for purposes of
the GST tax.
If a gift is made to a trust, a natural person will have an
interest in the property transferred to the trust if that person
either has a present right to receive income or corpus from the
trust (such as an income interest for life) or is a permissible
current recipient of income or corpus from the trust (for example,
possesses a general power of appointment).
Skip person. A donee, who is a natural person, is a skip person
if that donee is assigned to a generation that is two or more
generations below the generation assignment of the donor. See
Determining the Generation of a Donee, later.
A donee that is a trust is a skip person if all the interests in the
property transferred to the trust (as defined above) are held by
skip persons.
A trust will also be a skip person if there are no interests in the
property transferred to the trust held by any person, and future
distributions or terminations from the trust can be made only to
skip persons.
Nonskip person. A nonskip person is any donee who is not a
skip person.
Determining the Generation of a Donee
Generally, a generation is determined along family lines as
follows.
8
Instructions for Form 709-NA (2024)
1. If the donee is a lineal descendant of a grandparent of the
donor (for example, the donor's cousin, niece, nephew,
etc.), the number of generations between the donor and the
descendant (donee) is determined by subtracting the
number of generations between the grandparent and the
donor from the number of generations between the
grandparent and the descendant (donee).
2. If the donee is a lineal descendant of a grandparent of a
spouse (or former spouse) of the donor, the number of
generations between the donor and the descendant
(donee) is determined by subtracting the number of
generations between the grandparent and the spouse (or
former spouse) from the number of generations between
the grandparent and the descendant (donee).
Generation Assignment Where Intervening
Parent Is Deceased
If you made a gift to your grandchild and at the time you made
the gift, the grandchild's parent (who is your or your spouse's or
your former spouse's child) is deceased, then for purposes of
generation assignment, your grandchild is considered to be your
child rather than your grandchild. Your grandchild's children will
be treated as your grandchildren rather than your
great-grandchildren.
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3. A person who at any time was married to a person
described in (1) or (2) above is assigned to the generation
of that person. A person who at any time was married to the
donor is assigned to the donor's generation.
4. A relationship by adoption or half-blood is treated as a
relationship by whole-blood.
A person who is not assigned to a generation according to
(1), (2), (3), or (4) above is assigned to a generation based on
the person’s birth date as follows.
1. A person who was born not more than 121/2 years after the
donor is in the donor's generation.
2. A person born more than 121/2 years, but not more than
371/2 years, after the donor is in the first generation younger
than the donor.
3. Similar rules apply for a new generation every 25 years.
If more than one of the rules for assigning generations apply
to a donee, that donee is generally assigned to the youngest of
the generations that would apply.
If an estate, trust, partnership, corporation, or other entity
(other than governmental entities and certain charitable
organizations and trusts, described in sections 511(a)(2) and
511(b)(2), as discussed later) is a donee, then each person who
indirectly receives the gift through the entity is treated as a
donee and is assigned to a generation as explained in the above
rules.
Charitable organizations and trusts, described in sections
511(a)(2) and 511(b)(2), and governmental entities are assigned
to the donor's generation. Transfers to such organizations are
therefore not subject to the GST tax. These gifts should always
be listed in Part 1 of Schedule A.
Generation assignments under Notice 2017-15. Notice
2017-15 permits a taxpayer to reduce the GST exemption
allocated to transfers that were made to or for the benefit of
transferees whose generation assignment is changed as a result
of the Windsor decision. A taxpayer’s GST exemption that was
allocated to a transfer to a transferee (or a trust for the sole
benefit of such transferee) whose generation assignment should
have been determined on the basis of a familial relationship as
the result of the Windsor decision, and are nonskip persons, is
deemed void. For additional information, go to IRS.gov/
Businesses/Small-Businesses-Self-Employed/Estate-and-GiftTaxes.
Charitable Remainder Trusts
Gifts in the form of charitable remainder annuity trusts, charitable
remainder unitrusts, and pooled income funds are not transfers
to skip persons and therefore are not direct skips. You should
always list these gifts in Part 1 of Schedule A even if all of the life
beneficiaries are skip persons.
Instructions for Form 709-NA (2024)
This rule is also applied to your lineal descendants below the
level of grandchild. For example, if your grandchild is deceased,
your great-grandchildren who are lineal descendants of the
deceased grandchild are considered your grandchildren for
purposes of the GST tax.
This special rule may also apply in other cases of the death of
a parent of the transferee. If property is transferred to a
descendant of a parent of the transferor and that person's parent
(who is a lineal descendant of the parent of the transferor) is
deceased at the time the transfer is subject to gift or estate tax,
then for purposes of generation assignment, the individual is
treated as a member of the generation that is one generation
below the lower of:
• The transferor's generation, or
• The generation assignment of the youngest living ancestor
of the individual who is also a descendant of the parent of
the transferor.
The same rules apply to the generation assignment of any
descendant of the individual.
This rule does not apply to a transfer to an individual who is
not a lineal descendant of the transferor if the transferor at the
time of the transfer has any living lineal descendants.
If any transfer of property to a trust would have been a direct
skip except for this generation assignment rule, then the rule also
applies to transfers from the trust attributable to such property.
Ninety-day rule. For assigning individuals to generations for
purposes of the GST tax, any individual who dies no later than
90 days after a transfer occurring by reason of the death of the
transferor is treated as having predeceased the transferor. The
90-day rule applies to transfers occurring on or after July 18,
2005. See Regulations section 26.2651-1(a)(2)(iii) for more
information.
Examples
The GST rules can be illustrated by the following examples.
Example 1. You give your house to your daughter with the
remainder then passing to your daughter’s children. This gift is
made to a “trust” even though there is no explicit trust instrument.
The interest in the property transferred (the present right to use
the house) is transferred to a nonskip person (your daughter).
Therefore, the trust is not a skip person because there is an
interest in the transferred property that is held by a nonskip
person, and the gift is not a direct skip. The transfer is an indirect
skip, however, because on the death of the daughter, a
termination of your daughter’s interest in the trust will occur that
may be subject to the GST tax. See the instructions for Part
3—Indirect Skips and Other Transfers in Trust, later, for a
discussion of how to allocate GST exemption to such a trust.
Example 2. You give $100,000 to your grandchild. This gift is
a direct skip that is not made in trust. You should list it in Part 2 of
Schedule A.
Example 3. You establish a trust that is required to
accumulate income for 10 years and then pay its income to your
grandchildren for their lives and upon their deaths distribute the
corpus to their children. Because the trust has no current
9
beneficiaries, there are no present interests in the property
transferred to the trust. All of the persons to whom the trust can
make future distributions (including distributions upon the
termination of interests in property held in trust) are skip persons
(that is, your grandchildren and great-grandchildren). Therefore,
the trust itself is a skip person and you should list the gift in Part
2 of Schedule A.
Example 4. You establish a trust that pays all of its income to
your grandchildren for 10 years. At the end of 10 years, the
corpus is to be distributed to your children. Because for this
purpose interests in trusts are defined only as present interests,
all of the interests in this trust are held by skip persons (the
children's interests are future interests). Therefore, the trust is a
skip person and you should list the entire amount you transferred
to the trust in Part 2 of Schedule A even though some of the
trust's ultimate beneficiaries are nonskip persons.
Columns (f) and (g). Date and Value of Gift
The value of a gift is the fair market value (FMV) of the property
on the date the gift is made (valuation date). The FMV is the
price at which the property would change hands between a
willing buyer and a willing seller, when neither is forced to buy or
to sell, and when both have reasonable knowledge of all relevant
facts. FMV may not be determined by a forced sale price, nor by
the sale price of the item in a market other than that in which the
item is most commonly sold to the public. The location of the
item must be taken into account whenever appropriate.
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Part 1—Gifts Subject Only to Gift Tax
List in Part 1 gifts subject only to the gift tax. Generally, all of the
gifts you made to your spouse (that are required to be listed, as
described earlier), to your children, and to charitable
organizations are not subject to the GST tax and should
therefore be listed only in Part 1.
If a transfer results in gifts to two or more individuals (such as
a life estate to one with remainder to the other), list the gift to
each separately.
Number and describe all gifts (including charitable, public,
and similar gifts) in the columns provided in Schedule A.
Columns (b) through (d)
Describe each gift in enough detail so that the property can be
easily identified, as explained below.
For real estate, give:
• A legal description of each parcel;
• The street number, name, and area if the property is located
in a city; and
• A short statement of any improvements made to the
property.
For interests in property based on the length of a person's life,
give the date of birth of the person.
Generally, the best indication of the value of real property is
the price paid for the property in an arm's-length transaction on
or before the valuation date. If there has been no such
transaction, use the comparable sales method. In comparing
similar properties, consider differences in the date of the sale,
and the size, condition, and location of the properties, and make
all appropriate adjustments.
The value of all annuities, life estates, terms for years,
remainders, or reversions is generally the present value on the
date of the gift.
Sections 2701 and 2702 provide special valuation rules to
determine the amount of the gift when a donor transfers an
equity interest in a corporation or partnership (section 2701) or
makes a gift in trust (section 2702). The rules only apply if,
immediately after the transfer, the donor (or an applicable family
member) holds an applicable retained interest in the corporation
or partnership, or retains an interest in the trust. For details, see
sections 2701 and 2702, and their regulations.
Supplemental Documents
To support the value of your gifts, you must provide information
showing how it was determined.
If the gift was made by means of a trust, attach a certified or
verified copy of the trust instrument to the return on which you
report your first transfer to the trust. However, to report
subsequent transfers to the trust, you may attach a brief
description of the terms of the trust or a copy of the trust
instrument.
Also attach any appraisal used to determine the value of real
estate or other property.
If you do not attach this information, Schedule A must include
a full explanation of how value was determined.
For transfers of intangible assets reportable by a donor under
section 2501(a)(3), include detailed information about the
property transferred sufficient enough to identify the specific
property.
Part 2—Direct Skips
Clearly identify in the description column which gifts create
the opening of an ETIP as described under Transfers Subject to
an Estate Tax Inclusion Period (ETIP), earlier. Describe the
interest that is creating the ETIP. An allocation of GST exemption
to property subject to an ETIP that is made prior to the close of
the ETIP becomes effective no earlier than the date of the close
of the ETIP. See Schedule D. Computation of GST Tax, later.
If you made a transfer to a trust that was a direct skip, list the
entire gift as one line entry in Part 2.
Column (e). Donor's Adjusted Basis of Gifts
Show the basis you would use for income tax purposes if the gift
were sold or exchanged. Generally, this means cost plus
improvements, less applicable depreciation, amortization, and
depletion.
For more information on adjusted basis, see Pub. 551, Basis
of Assets.
10
List in Part 2 only those gifts that are currently subject to both the
gift and GST taxes. You must list the gifts in Part 2 in the
chronological order that you made them. Number, describe, and
value the gifts as described in the instructions for Part 1.
Column (k). Section 2632(b) Election
If you elect under section 2632(b)(3) to not have the automatic
allocation rules of section 2632(b) apply to a transfer, enter a
check in column (k) next to the transfer. You must also attach a
statement to Form 709-NA clearly describing the transaction and
the extent to which the automatic allocation is not to apply.
Reporting a direct skip on a timely filed Form 709-NA and paying
the GST tax on the transfer will qualify as such a statement.
How to report GSTs after the close of an ETIP. If you are
reporting a GST that was subject to an ETIP (provided the ETIP
Instructions for Form 709-NA (2024)
closed as a result of something other than the death of the
transferor; see Form 706), do not include the transfer subject to
an ETIP on Schedule A. Rather, report the transfer subject to an
ETIP on Schedule D. See Schedule D, Part
1—Generation-Skipping Transfers, later. Report all other gifts
made during the year on Schedule A as you normally would.
Part 3—Indirect Skips and Other Transfers in
Trust
Line 2
Enter the total annual exclusions you are claiming for the gifts
listed on Schedule A. See Annual Exclusion, earlier.
Deductions
Line 4. Marital Deduction
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Some gifts made to trusts are subject only to gift tax at the time
of the transfer but may later be subject to GST tax. The GST tax
could apply either at the time of a distribution from the trust, at
the termination of the trust, or both.
Section 2632(c) defines indirect skips and applies special
rules to the allocation of GST exemption to such transfers. In
general, an indirect skip is a transfer of property that is subject to
gift tax (other than a direct skip) and is made to a GST trust. A
GST trust is a trust that could have a GST with respect to the
transferor, unless the trust provides for certain distributions of
trust corpus to nonskip persons. See section 2632(c)(3)(B) for
details.
List in Part 3 those gifts that are indirect skips as defined in
section 2632(c) or may later be subject to GST tax. This includes
indirect skips for which election 2, described below, will be made
in the current year or has been made in a previous year. You
must list the gifts in Part 3 in the chronological order that you
made them.
Column (k). Section 2632(c) Election
Section 2632(c) provides for the automatic allocation of the
donor's unused GST exemption to indirect skips. This section
also sets forth three different elections you may make regarding
the allocation of exemption.
Election 1. You may elect not to have the automatic
allocation rules apply to the current transfer made to a
particular trust.
Election 2. You may elect not to have the automatic rules
apply to both the current transfer and any and all future
transfers made to a particular trust.
Election 3. You may elect to treat any trust as a GST trust for
purposes of the automatic allocation rules.
See section 2632(c)(5) for details.
When to make an election. Election 1 is timely made if it is
made on a timely filed gift tax return for the year the transfer was
made or was deemed to have been made.
Elections 2 and 3 may be made on a timely filed gift tax return
for the year for which the election is to become effective.
To make one of these elections, check column (k) next to the
transfer to which the election applies. You must also attach an
explanation as described below. If you are making election 2 or 3
on a return on which the transfer is not reported, simply attach
the statement described below.
If you are reporting a transfer to a trust for which election 2 or
3 was made on a previously filed return, do not make an entry in
column C for that transfer and do not attach a statement.
Attachment. Attach a statement to Form 709-NA that describes
the election you are making and clearly identifies the trusts
and/or transfers to which the election applies.
Part 4—Taxable Gift Reconciliation
Line 1
Enter only gifts made by the donor.
Instructions for Form 709-NA (2024)
Do not enter on line 4 any gifts to your spouse who was
not a U.S. citizen at the time of the gift unless section
CAUTION 2523(f)(6) applies, or you are claiming a marital
deduction under a treaty obligation. If so, see Gift Tax Treaties,
earlier.
!
Enter all of the gifts to your spouse that you listed on
Schedule A and for which you are claiming a marital deduction.
Do not enter any gift that you did not include on Schedule A. On
the dotted line on line 4, indicate which numbered items from
Schedule A are gifts to your spouse for which you are claiming
the marital deduction.
You may deduct all gifts of nonterminable interests made
during the year that you entered on Schedule A regardless of
amount, and certain gifts of terminable interests as outlined
below.
Terminable interests. Generally, you cannot take the marital
deduction if the gift to your spouse is a terminable interest. In
most instances, a terminable interest is nondeductible if
someone other than the donee spouse will have an interest in
the property following the termination of the donee spouse's
interest. Some examples of terminable interests are:
• A life estate,
• An estate for a specified number of years, or
• Any other property interest that after a period of time will
terminate or fail.
If you transfer an interest to your spouse as sole joint tenant
with yourself or as a tenant by the entirety, the interest is not
considered a terminable interest just because the tenancy may
be severed.
Life estate with power of appointment. You may deduct,
without an election, a gift of a terminable interest if all four
requirements below are met.
1. Your spouse is entitled for life to all of the income from the
entire interest.
2. The income is paid yearly or more often.
3. Your spouse has the unlimited power, while alive or by will,
to appoint the entire interest in all circumstances.
4. No part of the entire interest is subject to another person's
power of appointment (except to appoint it to your spouse).
If either the right to income or the power of appointment given
to your spouse pertains only to a specific portion of a property
interest, the marital deduction is allowed only to the extent that
the rights of your spouse meet all four of the above conditions.
For example, if your spouse is to receive all of the income from
the entire interest, but only has a power to appoint one-half of the
entire interest, then only one-half qualifies for the marital
deduction.
A partial interest in property is treated as a specific portion of
an entire interest only if the rights of your spouse to the income
and to the power are a fractional or percentile share of the entire
property interest. This means that the interest or share will reflect
any increase or decrease in the value of the entire property
interest. If the spouse is entitled to receive a specified sum of
income annually, the capital amount that would produce such a
11
sum will be considered the specific portion from which the
spouse is entitled to receive the income.
Election to deduct qualified terminable interest property
(QTIP). You may elect to deduct a gift of a terminable interest if
it meets requirements (1), (2), and (4) earlier, even though it
does not meet requirement (3).
You make this election simply by listing the QTIP on
Schedule A and deducting its value from Schedule A, Part 4,
line 4. You are presumed to have made the election for all
qualified property that you both list and deduct on Schedule A.
You may not make the election on a late-filed Form 709-NA.
If you entered gifts on Part 2, complete Schedule D, and enter
on line 10 the total from Schedule D, Part 3, column (g).
Otherwise, enter zero on line 10.
Line 17. Election Out of QTIP Treatment of
Annuities
Section 2523(f)(6) creates an automatic QTIP election for gifts of
joint and survivor annuities where the spouses are the only
possible recipients of the annuity prior to the death of the last
surviving spouse.
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Line 5
Enter the amount of the annual exclusions that were claimed for
the gifts listed on line 4.
Line 7. Charitable Deduction
You may deduct from the total gifts made during the calendar
year all gifts you gave to or for the use of:
• The United States, a state or political subdivision of a state,
or the District of Columbia for exclusively public purposes;
• a domestic corporation organized and operated exclusively
for religious, charitable, scientific, literary, or educational
purposes, including the encouragement of art and the
prevention of cruelty to children or animals, no part of the net
earnings of which inures to the benefit of any private
shareholder or individual, which is not disqualified for tax
exemption under section 501(c)(3) by reason of attempting
to influence legislation, and which does not participate in, or
intervene in (including the publishing or distributing of
statements), any political campaign on behalf of (or in
opposition to) any candidate for public office;
• a trust, or community chest, fund, or foundation, organized
and operated exclusively for religious, charitable, scientific,
literary, or educational purposes, including the
encouragement of art and the prevention of cruelty to
children or animals, no substantial part of the activities of
which is carrying on propaganda, or otherwise attempting,
to influence legislation, and which does not participate in, or
intervene in (including the publishing or distributing of
statements), any political campaign on behalf of (or in
opposition to) any candidate for public office; but only if such
gifts are to be used within the United States exclusively for
such purposes;
• a fraternal society, order, or association operating under a
lodge system, if the transferred property is to be used only
for religious, charitable, scientific, literary, or educational
purposes, including the encouragement of art and the
prevention of cruelty to children or animals; or
• posts or organizations of war veterans, or auxiliary units or
societies of any such posts or organizations, if such posts,
organizations, units, or societies are organized in the United
States or any of its possessions, and if no part of their net
earnings inures to the benefit of any private shareholder or
individual.
On line 7, show your total charitable, public, or similar gifts
(minus annual exclusions allowed). On the dotted line, indicate
which numbered items from the top of Schedule A are charitable
gifts.
Line 10. GST Tax
If GST tax is due on any direct skips reported on this return, the
amount of that GST tax is also considered a gift and must be
added to the value of the direct skip reported on this return.
12
The donor spouse can elect out of QTIP treatment, however,
by checking the box on line 17 and entering the item number
from Schedule A for the annuities for which you are making the
election. Any annuities entered on line 17 cannot also be entered
on line 4 of Schedule A, Part 4. Any such annuities that are not
listed on line 17 must be entered on line 4 of Part 4, Schedule A.
If there is more than one such joint and survivor annuity, you are
not required to make the election for all of them. Once made, the
election is irrevocable.
Schedule B. Gifts From Prior Periods
If you did not file gift tax returns for previous periods, check the
“No” box on page 1 of Form 709-NA, line 22a, of Part
1—General Information. If you filed gift tax returns for previous
periods, check the “Yes” box on line 22a and complete
Schedule B by listing the years or quarters in chronological order
as described below. If you need more space, attach a separate
sheet using the same format as Schedule B.
!
Complete Schedule A before beginning Schedule B.
CAUTION
Column (a)
If you filed returns for gifts made before 1971 or after 1981, show
the calendar years in column A. If you filed returns for gifts made
after 1970 and before 1982, show the calendar quarters.
Column (b)
In column (b), identify the IRS office where you filed the returns.
If you have changed your name, be sure to list any other names
under which the returns were filed. If there was any other
variation in the names under which you filed, such as the use of
full given names instead of initials, please explain.
You will not use Columns (c) and (d), outlined below,
TIP unless you are listing gifts from prior periods that were
reported by you under a treaty obligation in which you
received and used an applicable credit amount, and you are
filing this return under a similar treaty obligation. See Gift Tax
Treaties, earlier.
Column (c)
To determine the amount of applicable credit (formerly unified
credit) used for gifts made after 1976, use the Worksheet for
Schedule B, Column (c) (Credit Allowable for Prior Periods),
unless your prior gifts total $500,000 or less.
Prior gifts totaling $500,000 or less. In column (c), enter
the amount of applicable credit actually applied in the prior
period.
Prior gifts totaling over $500,000. See Redetermining the
Applicable Credit, later.
Column (d)
In column (d), enter the amount of specific exemption claimed for
gifts made in periods ending before January 1, 1977.
Instructions for Form 709-NA (2024)
Column (e)
In column (e), show the correct amount (the amount finally
determined) of the taxable gifts for each earlier period.
See Regulations section 25.2504-2 for rules regarding the
final determination of the value of a gift.
Note. Amounts shown in column (e) should reflect all taxable
gifts, even if no gift tax was paid due to the applicable (formerly
unified) credit.
1. If the GST exemption is being allocated on a timely filed
(including extensions) gift tax return, enter the value as of
the close of the ETIP.
2. If the GST exemption is being allocated on a late-filed (past
the due date including extensions) gift return, enter the
value as of the date the gift tax return was filed.
Part 2—GST Exemption Reconciliation
Line 1
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Redetermining the Applicable Credit
If under a treaty obligation you have an applicable credit amount
(unified credit) or received DSUE, and need to redetermine your
applicable credit amount, see the instructions to Form 709,
Redetermining the Applicable Credit under Schedule B. Gifts
From Prior Periods.
Table of Basic Exclusion and Credit Amounts
See instructions to Form 709.
Schedule D. Computation of GST Tax
Part 1—Generation-Skipping Transfers
Enter in Part 1 all of the gifts you listed in Part 2 of Schedule A, in
the same order and showing the same values. If reporting the
GST portion of transfers subject to an ETIP, see How to report
GSTs after the close of an ETIP, later.
Column (a)
List items from Schedule A, Part 2, column A, in the same order.
Next, list items to be reported on Schedule D (including ETIP
transfers), if any.
Column (b)
Only provide descriptions for ETIP transfers; otherwise, leave
blank.
Column (d)
You are allowed to claim the gift tax annual exclusion currently
allowable for your reported direct skips (other than certain direct
skips to trusts—see Note below) using the rules and limits
discussed earlier for the gift tax annual exclusion. However, you
must allocate the exclusion on a gift-by-gift basis for GST
computation purposes. You must allocate the exclusion to each
gift, to the extent desired but not exceeding the maximum
allowable amount, in chronological order, beginning with the
earliest gift that qualifies for the exclusion. Be sure that you do
not claim a total exclusion of more than $18,000 per donee.
Note. You may not claim any annual exclusion for a transfer
made to a trust unless the trust meets the requirements
discussed under Part 2—Direct Skips, earlier.
How to report GSTs after the close of an ETIP. If you are
reporting a GST that occurred because of the close of an ETIP,
complete Part 1 as follows.
Column (b) For transfers subject to an ETIP only, describe
each transfer as provided in the instructions for Part 1 of
Schedule A. In addition, describe the interest that is closing the
ETIP, explain what caused the interest to terminate, list the date
the ETIP closed, and list the year the gift portion of the transfer
was reported and its item number on Schedule A that was
originally filed to report the gift portion of the ETIP transfer.
Column (c)
Instructions for Form 709-NA (2024)
Every donor is allowed a lifetime GST exemption. The amount of
the exemption for 2024 is $13,610,000. For transfers made
through 1998, the GST exemption was $1 million. The exemption
amounts for 1999 through 2024 are as follows.
Year
1999 . . . . . . . . .
2000 . . . . . . . . .
2001 . . . . . . . . .
2002 . . . . . . . . .
2003 . . . . . . . . .
2004 and 2005 . . .
2006, 2007, and 2008
2009 . . . . . . . . .
2010 and 2011 . . .
2012 . . . . . . . . .
2013 . . . . . . . . .
2014 . . . . . . . . .
2015 . . . . . . . . .
2016 . . . . . . . . .
2017 . . . . . . . . .
2018 . . . . . . . . .
2019 . . . . . . . . .
2020 . . . . . . . . .
2021 . . . . . . . . .
2022 . . . . . . . . .
2023 . . . . . . . . .
2024 . . . . . . . . .
. . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . .
Amount
$1,010,000
$1,030,000
$1,060,000
$1,100,000
$1,120,000
$1,500,000
$2,000,000
$3,500,000
$5,000,000
$5,120,000
$5,250,000
$5,340,000
$5,430,000
$5,450,000
$5,490,000
$11,180,000
$11,400,000
$11,580,000
$11,700,000
$12,060,000
$12,920,000
$13,610,000
In general, each annual increase can only be allocated to
transfers made (or appreciation occurring) during or after the
year of the increase.
Example. A donor made $1,750,000 in direct-skip GSTs
through 2005, and allocated all $1,500,000 of the exemption to
those transfers. In 2024, the donor makes a $2,000,000 taxable
GST. The donor can allocate $2,000,000 of exemption to the
2024 transfer but cannot allocate the $9,420,000 of unused 2024
exemption to pre-2024 transfers.
However, if in 2005, the donor made a $1,750,000 transfer to
a trust that was not a direct skip, but from which GSTs could be
made in the future, the donor could allocate the increased
exemption to the trust, even though no additional transfers were
made to the trust. See Regulations section 26.2642-4 for the
redetermination of the applicable fraction when additional
exemption is allocated to the trust.
Keep a record of your transfers and exemption allocations to
make sure that any future increases are allocated correctly.
Enter on line 1 of Part 2 the maximum GST exemption you are
allowed. This will not necessarily be the highest indexed amount
if you made no GSTs during the year of the increase.
The donor can apply this exemption to inter vivos transfers
(that is, transfers made during the donor's life) on Form 709-NA.
The executor can apply the exemption on Form 706 to transfers
taking effect at death. An allocation is irrevocable.
In the case of inter vivos direct skips, a portion of the donor's
unused exemption is automatically allocated to the transferred
13
Table for Computing Gift Tax
Taxable
amount
over—
Taxable
amount
not over—
Tax on
amount in
column A
Rate of tax
on excess
over amount
in column A
.
Column D
.
Column C
.
Column B
.
Column A
----$10,000
20,000
40,000
60,000
$10,000
20,000
40,000
60,000
80,000
----$1,800
3,800
8,200
13,000
18%
20%
22%
24%
26%
80,000
100,000
150,000
250,000
500,000
750,000
1,000,000
100,000
150,000
250,000
500,000
750,000
1,000,000
-----
18,200
23,800
38,800
70,800
155,800
248,300
345,800
28%
30%
32%
34%
37%
39%
40%
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property unless the donor elects otherwise. To elect out of the
automatic allocation of exemption, you must file Form 709-NA
and attach a statement to it clearly describing the transaction
and the extent to which the automatic allocation is not to apply.
Reporting a direct skip on a timely filed Form 709-NA and paying
the GST tax on the transfer will prevent an automatic allocation.
Special QTIP election. If you elect QTIP treatment for any gifts
in trust listed on Schedule A, then on Schedule D you may also
elect to treat the entire trust as non-QTIP for purposes of the
GST tax. The election must be made for the entire trust that
contains the particular gift involved on this return. Be sure to
identify the item number of the specific gift for which you are
making this special QTIP election.
Line 5
Enter the amount of GST exemption you are applying to transfers
reported in Part 3 of Schedule A.
Section 2632(c) provides an automatic allocation to indirect
skips of any unused GST exemption. The unused exemption is
allocated to indirect skips to the extent necessary to make the
inclusion ratio zero for the property transferred. You may elect
out of this automatic allocation as explained in the instructions
for Part 3.
Line 6
Notice of Allocation. You may wish to allocate GST exemption
to transfers not reported on this return, such as a late allocation.
To allocate your exemption to such transfers, attach a
statement to this Form 709-NA and entitle it “Notice of
Allocation.” The notice must contain the following for each trust
(or other transfer).
• Clear identification of the trust, including the trust's EIN, if
known.
• If this is a late allocation, the year the transfer was reported
on Form 709-NA.
• The value of the trust assets at the effective date of the
allocation.
• The amount of your GST exemption allocated to each gift (or
a statement that you are allocating exemption by means of a
formula such as “an amount necessary to produce an
inclusion ratio of zero”).
• The inclusion ratio of the trust after the allocation.
14
Total the exemption allocations and enter this total on line 6.
Note. Where the property involved in such a transfer is subject
to an ETIP, an allocation of the GST exemption at the time of the
transfer will only become effective at the end of the ETIP. For
details, see Transfers Subject to an Estate Tax Inclusion Period
(ETIP), earlier, and section 2642(f).
Part 3—Tax Computation
You must enter in Part 3 every gift you listed in Part 1 of
Schedule D.
Column (c)
You are not required to allocate your available exemption. You
may allocate some, all, or none of your available exemption, as
you wish, among the gifts listed in Part 3 of Schedule D.
However, the total exemption claimed in column C may not
exceed the amount you entered on line 3 of Part 2 of
Schedule D.
Column (d)
Carry your computation to 3 decimal places (for example,
“1.000”).
Part 2—Tax Computation (Page 1 of
Form 709-NA)
Lines 4 and 5
To compute the tax for the amount on line 3 (to be entered on
line 4) and the tax for the amount on line 2 (to be entered on
line 5), use the Table for Computing Gift Tax.
Line 7 — Other credits
If, under a treaty obligation, you are claiming an applicable credit
amount (formerly unified credit) or deceased spousal unused
exclusion (DSUE) amount, see Gift Tax Treaties, earlier, and the
instructions to Form 709, Schedule C. Portability of Deceased
Spousal Unused Exclusion (DSUE) Amount and Restored
Exclusion Amount.
Instructions for Form 709-NA (2024)
Line 8
Gift tax conventions are in effect with Australia, Austria,
Denmark, France, Germany, Japan, and the United Kingdom. If
you are claiming a credit for payment of foreign gift tax, figure the
credit and attach the calculation to Form 709-NA, along with
evidence that the foreign taxes were paid. See the applicable
convention for details of computing the credit.
Line 14
Use Only area unless that person is paid for preparation as part
of their duties as your employee. The paid preparer must:
• sign the return in the space provided for the preparer's
signature;
• enter the preparer information, including the preparer's
PTIN; and
• give a copy of the return to the nonresident not a citizen filer.
Third-party designee. If you want to allow the return preparer
(listed on the bottom of page 1 of Form 709-NA) to discuss your
2024 Form 709-NA with the IRS, check the “Yes” box to the far
right of your signature on page 1 of your return.
If you check the “Yes” box, you are authorizing the IRS to call
your return preparer to answer questions that may arise during
the processing of your return. You are also authorizing the return
preparer of your 2024 Form 709-NA to:
• Give the IRS any information that is missing from your return;
• Call the IRS for information about the processing of your
return or the status of your payment(s);
• Receive copies of notices or transcripts related to your
return, upon request; and
• Respond to certain IRS notices about math errors, offsets,
and return preparation.
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Make your check or money order payable to “United States
Treasury” and write the donor's SSN on it. You may not use an
overpayment on Form 1040 or 1040-SR to offset the gift and
GST taxes owed on Form 709-NA.
No checks of $100 million or more accepted. The IRS
cannot accept a single check (including a cashier's check) for
amounts of $100,000,000 ($100 million) or more. If you're
sending $100 million or more by check, you'll need to spread the
payments over two or more checks, with each check made out
for an amount less than $100 million. The $100 million or more
amount limit does not apply to other methods of payment (such
as electronic payments), so please consider paying by means
other than checks.
Signature
As a donor, you must sign the return. If you pay another person,
firm, or corporation to prepare your return, that person must also
sign the return as preparer unless that person is your regular
full-time employee.
Return preparer. Anyone who is paid to prepare the return
must sign the return, list the preparer taxpayer identification
number (PTIN), and fill in the other blanks in the Paid Preparer
You are not authorizing your return preparer to receive any
refund check, to bind you to anything (including any additional
tax liability), or otherwise represent you before the IRS. If you
want to expand the authorization of your return preparer, see
Pub. 947, Practice Before the IRS and Power of Attorney.
The authorization will automatically end 3 years from the date
of filing Form 709-NA. If you wish to revoke the authorization
before it ends, see Pub. 947.
Disclosure, Privacy Act, and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal
Revenue laws of the United States. We need the information to figure and collect the right amount of tax. Form 709-NA is used to
report (1) transfers subject to the federal gift and certain GST taxes and to figure the tax, if any, due on those transfers; and (2)
allocations of the lifetime GST exemption to property transferred during the transferor's lifetime.
Our legal right to ask for the information requested on this form is found in sections 6001, 6011, 6019, and 6061, and their
regulations. You are required to provide the information requested on this form. Section 6109 requires that you provide your identifying
number.
Generally, tax returns and return information are confidential, as stated in section 6103. However, section 6103 allows or requires
the Internal Revenue Service to disclose or give such information shown on your Form 709-NA to the Department of Justice to enforce
the tax laws, both civil and criminal, and to cities, states, the District of Columbia, and U.S. commonwealths and possessions for use in
administering their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies
to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.
We may disclose the information on your Form 709-NA to the Department of the Treasury and contractors for tax administration
purposes; and to other persons as necessary to obtain information that we cannot get in any other way for purposes of determining the
amount of or to collect the tax you owe. We may disclose the information on your Form 709-NA to the Comptroller General to review
the Internal Revenue Service. We may also disclose the information on your Form 709-NA to Committees of Congress; federal, state,
and local child support agencies; and to other federal agencies for the purpose of determining entitlement for benefits or the eligibility
for, and the repayment of, loans.
If you are required to but do not file a Form 709-NA, or do not provide the information requested on the form, or provide fraudulent
information, you may be charged penalties and be subject to criminal prosecution.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents
may become material in the administration of any Internal Revenue law.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is:
Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 min.
Learning about the law or the form. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 hr., 53 min.
Preparing the form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 hr., 21 min.
Copying, assembling, and sending the form to the IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 hr., 3 min.
Instructions for Form 709-NA (2024)
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Comments and suggestions. We welcome your comments about this publication and suggestions for future editions.
You can send us comments through IRS.gov/FormComments. Or you can write to the Internal Revenue Service, Tax Forms and
Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
Although we can't respond individually to each comment received, we do appreciate your feedback and will consider your
comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or
payments to the above address. Instead, see Where To File, earlier.
TREASURY/IRS
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Instructions for Form 709-NA (2024)
| File Type | application/pdf |
| File Title | 2024 Instructions for Form 709-NA |
| Subject | Instructions for Form 709-NA, United States Gift (and Generation-Skipping Transfer) Tax Return of nonresident not a citizen of t |
| Author | W:CAR:MP:FP |
| File Modified | 2025-02-18 |
| File Created | 2025-01-21 |