Form 709 must be filed to report specific types of gifts identified by federal tax law and reflected in the structure of the form itself. A gift becomes reportable when it exceeds the annual exclusion, does not qualify as a present interest, involves certain trusts or skip persons, or requires a formal election or classification under gift tax or generation-skipping transfer tax rules.
Gifts that exceed the annual exclusion amount
For gifts made during the 2025 calendar year, a gift must be reported on Form 709 if the total value of gifts made by the donor to a single recipient exceeds $19,000. Once this threshold is exceeded, the gift is required to be disclosed on Schedule A. The form reports the full value of the gift, after which the annual exclusion is applied in Schedule A, Part 4, line 2, as shown by the taxable gift reconciliation process.
Gifts of future interests
Any gift that does not give the recipient an immediate and unrestricted right to use, possess, or enjoy the property is classified as a gift of a future interest. Gifts of future interests do not qualify for the annual exclusion and must always be reported on Form 709 regardless of value. These gifts are listed on Schedule A without applying the annual exclusion.
Gifts made to trusts
Transfers of property to trusts are generally reportable because they often involve future interests or require classification for gift tax and generation-skipping transfer tax purposes. Trust gifts are reported on Schedule A, including Part 2 or Part 3 when applicable, so that their value, exclusions, and tax treatment can be properly determined under the form’s structure.
Gifts subject to generation-skipping transfer tax
Gifts made to skip persons, such as grandchildren, or to trusts that meet generation-skipping criteria must be reported on Form 709. These gifts are disclosed in Schedule A and further reflected in Schedule D to document exemption allocations and compute any applicable generation-skipping transfer tax, even when the gift is fully covered by available exemptions.
Split gifts between spouses
When spouses elect to split gifts made to third parties, Form 709 must be filed to document the election. Each spouse reports one-half of the value of the gift on their own return, as reflected in Schedule A and Part III of the form, even if each spouse’s share does not exceed the annual exclusion amount.
Other transfers treated as gifts
Certain transactions are treated as gifts for federal tax purposes and must be reported when applicable. These include forgiving debt, transferring property for less than fair market value, and making certain below-market or interest-free loans. Such transfers are reported so their value and classification can be properly accounted for under gift tax rules.
Why reporting is required even when no tax is due
Form 709 is used not only to calculate gift tax but also to track lifetime exclusion usage, prior-period gifts, and generation-skipping exemption allocations. As shown by Schedule A and Schedule B, gifts may be fully offset by exclusions or credits and still require reporting to maintain accurate cumulative records.
This page explains which gifts trigger Form 709 reporting. To determine whether you personally are required to file the form, see who must file Form 709. For transfers that are excluded from reporting, see gifts not required to be reported. For the official definition, structure, and authoritative rules governing the form, refer to the IRS Form 709 official document overview.