Not all transfers of property are required to be reported on Form 709. Federal gift tax law and the official Form 709 instructions identify specific categories of gifts that are excluded from reporting entirely, meaning they do not need to be listed on Schedule A and do not affect lifetime exclusion tracking.
Gifts within the annual exclusion amount
A gift is not required to be reported if the total value of gifts made by the donor to a single recipient during the calendar year does not exceed the annual exclusion amount and the gift qualifies as a present interest. For gifts made during 2025, gifts of present interests up to $19,000 per recipient are excluded from reporting and do not appear on Form 709.
Qualifying gifts to a U.S. citizen spouse
Transfers of property to a spouse who is a U.S. citizen qualify for the unlimited marital deduction and are not required to be reported on Form 709, provided no special elections or trust structures apply. These gifts are excluded from Schedule A and do not reduce the donor’s lifetime exclusion.
Direct payments for medical expenses
Amounts paid directly to a medical care provider on behalf of another individual are excluded from gift tax reporting. These payments must be made directly to the provider to qualify for exclusion and are not reported on Form 709.
Direct payments for educational expenses
Tuition payments made directly to an educational institution for another individual are excluded from gift tax reporting. Only tuition qualifies for this exclusion; related expenses such as books, housing, or supplies do not qualify and may be reportable if they exceed applicable limits.
Charitable contributions
Transfers made to qualifying charitable organizations are not required to be reported on Form 709. These gifts are excluded from gift tax reporting and are not included in Schedule A for gift tax purposes.
Political organization contributions
Gifts made to qualifying political organizations are excluded from gift tax reporting and are not required to be listed on Form 709, as reflected by the exclusions applied before Schedule A reporting.
Why excluded gifts are not listed on the form
Form 709 is structured to report only gifts that affect gift tax calculations, lifetime exclusion tracking, or generation-skipping transfer tax classification. Excluded gifts are omitted entirely so they do not appear in Schedule A, Schedule B, or the taxable gift reconciliation process.
This page explains which gifts are excluded from Form 709 reporting. To understand which gifts must be reported and why, see what gifts must be reported on Form 709. To determine whether you are required to file the form at all, see who must file Form 709. For the authoritative definitions and statutory rules governing exclusions, refer to the IRS Form 709 official document overview.