Form 709 must be filed by an individual who made certain gifts during a calendar year that are subject to federal gift tax reporting rules. Filing is required based on the type of gift, its value, and how the gift is structured, even if no gift tax is ultimately owed.
General filing obligation
An individual is required to file Form 709 if they made gifts that exceed the annual exclusion amount for any single recipient, made gifts of future interests, elected to split gifts with a spouse, or made transfers that are subject to generation-skipping transfer tax rules. The obligation to file is triggered by the nature of the transfer, not by whether tax is due.
Situations that require filing
Form 709 is commonly required when gifts exceed the annual exclusion threshold, when property is transferred into a trust, when gifts are made to grandchildren or other skip persons, or when prior-year gifts affect the current year’s cumulative reporting. Certain elections, such as gift splitting between spouses or applying a deceased spousal unused exclusion amount, also require filing the form.
Who files individually
Each individual donor files their own Form 709. Spouses do not file joint gift tax returns. If gift splitting is elected, both spouses may be required to file separate returns reflecting their respective portions of the gifts.
Who generally does not need to file
Form 709 is generally not required if all gifts made during the year qualify for the annual exclusion, are gifts of present interests, and are not subject to special reporting rules. Certain transfers, such as qualifying medical or educational payments made directly to providers, are excluded from gift tax reporting altogether.
How this fits into the overall Form 709 process
Determining whether you must file Form 709 is the first step in working with the gift tax system. Once filing is required, the form is used to report gifts, apply exclusions and credits, and document how the transfer fits into the broader federal transfer tax framework.
This page is part of the main Form 709 guidance hub. For a complete overview of how the form works and links to related topics, see Form 709 instructions and practical guide. For official definitions and statutory rules, refer to the IRS Form 709 official document overview. Related topics include what gifts must be reported and gifts not required to be reported.