File Form 709 / 709-NA — Gideon Tax

Return type

Form 709 (citizen / resident)Form 709-NA (nonresident alien)

Donor

SSN / ITIN (9 digits)First nameMiddle name (optional)Last nameSuffix (optional)Name control (optional)In care of (optional)StreetStreet 2 (optional)City

State (US)

ZIPForeign country code (if foreign)Province (foreign)Postal code (foreign)Phone (optional)Fax (optional)Email (optional)

Donor is deceased

Signature (Self-Select PIN)

5-digit PIN (auto if blank)Signature dateThe return is signed today; the date is not editable.

Part I — General information

Tax year (the calendar year of the gifts)Files on the IRS package 2025v2.2.Legal domicile stateCountry of citizenshipNumber of donees (Sch A)Donor date of death (if any)

18b — Address changed since the last Form 709?

Amended returnExtension obtainedFiled a 709 for another yearA predeceased spouse's DSUE was appliedSpouse's gifts to 3rd parties included21 — A gift reported here includes a digital asset (or a financial interest in one)

Part II — Tax computation

The lines the form computes (Part II, Schedule A Part 4, the Schedule B totals, Schedule C and Schedule D Part 2) may be left blank: they are filled from your Schedule A rows, Schedule B periods and the IRS Table for Computing Gift Tax when you submit. A figure you type is checked against the same computation and must agree with it.

3 — Total taxable gifts4 — Tax on total gifts5 — Tax on prior-period gifts6 — Balance7 — Applicable credit9 — Credit balance10 — 20% specific exemption11 — Exemption balance12 — Applicable credit (balance)13 — Credit for foreign gift taxes14 — Total credits15 — Balance17 — Total gift & GST tax18 — Taxes prepaid19 — Balance due20 — Overpayment / refund

Part III — Gift-splitting consent

1 — Consent to split gifts?2 — Consenting spouse name3 — Consenting spouse SSN4 — Married entire year?4 — Marital status5 — Date of marital-status change

6 — Spouse will file a return?7 — Both spouses consent?

Schedule A, Part 1 — Gifts subject to gift tax

Schedule A, Part 2 — Direct skips

Schedule A, Part 3 — Indirect skips & other transfers

Schedule A, Part 4 — Taxable gift reconciliation

A — Valuation discount claimedB — §529(c)(2)(B) election12 — QTIP treatment election-out

1 — Total value of gifts2 — Total annual exclusions3 — Total included gifts4 — Marital deduction claimed5 — Marital ded. exclusions6 — Marital deduction7 — Charitable deduction8 — Total deductions9 — Gifts less deductions11 — Taxable gifts12 — QTIP election-out item #s (comma-separated)

Schedule B — Gifts from prior periods

Total prior applicable creditTotal prior exemptionTotal prior taxable gifts (col e)Pre-1977 specific exemptionTotal taxable gifts for prior periods

Schedule C — Deceased spousal unused exclusion (DSUE)

Include Schedule C

Schedule D — Generation-skipping transfer tax

Part 2 — GST exemption reconciliation

1 — Maximum allowable exemption2 — Exemption previously used3 — Available exemption5 — Auto-allocated exemption6 — Exemption allocated, other transfers7 — Total exemption allocated8 — Exemption for future transfersPart 3 total — GST exemption claimedPart 3 total — GST tax

Life insurance

Have you transferred the ownership of a life insurance policy as a gift?

Direct deposit of refund (optional)

Include