Form 709 is filed on a calendar-year basis and follows the same general due date as the individual income tax return. The deadline is determined by federal filing rules and applies regardless of whether any gift tax is ultimately owed.
Standard filing deadline
For gifts made during a calendar year, Form 709 is generally due on April 15 of the following year. This due date applies to the reporting of all taxable gifts and generation-skipping transfers made during that year and is independent of whether the donor is required to file a federal income tax return.
How the deadline is applied
The filing deadline is based on the calendar year in which the gift was completed, not the date the gift is discovered or valued later. All reportable gifts made between January 1 and December 31 must be included on the Form 709 filed for that year.
Weekends and legal holidays
If the standard due date falls on a weekend or legal holiday, the filing deadline is automatically extended to the next business day, consistent with general Internal Revenue Service filing rules.
Deadline when an extension applies
If an extension of time to file is obtained, the Form 709 deadline is extended to the same date as the extended individual income tax return deadline. The form includes a checkbox in Part I to indicate that an extension applies.
Tax payment versus filing deadline
An extension of time to file Form 709 does not extend the time to pay any gift or generation-skipping transfer tax that may be due. Any tax owed must be paid by the original filing deadline to avoid interest and penalties.
Why the deadline matters
Timely filing of Form 709 is necessary to properly document gifts, elections, and exemption usage. Late filing may affect the ability to make certain elections and may result in penalties, even when no tax is due.
This page explains when Form 709 must be filed. For information on requesting additional time to file, see how to request an extension. For a step-by-step overview of the filing process, see how to file Form 709. For official filing rules and authoritative guidance, refer to the IRS Form 709 official document overview.