Form 709 Filing Requirement Checker
Determine whether a common gift triggers a federal gift-tax return and how much uses the unified lifetime exemption.
Current taxable gift
$6,000Annual exclusion per recipient
$19,000Lifetime exemption remaining
$14,994,000This checker covers common present-interest gifts and named statutory exclusions. Valuation discounts, non-citizen spouses, trusts, generation-skipping transfers, and prior gift-tax adjustments require the Form 709 instructions or a tax professional.
Filing is not the same as owing gift tax
Form 709 reports taxable gifts and tracks use of the unified estate-and-gift exemption. Most people who exceed the annual exclusion still owe no current gift tax because the excess reduces their remaining lifetime exemption.
The checker is intentionally limited to common gifts. Trusts, valuation discounts, non-citizen spouses, generation-skipping transfers, and adequate-disclosure questions require the full instructions.
Form 709 frequently asked questions
What is the annual gift tax exclusion for 2026?
The 2026 annual exclusion is $19,000 per donor, per recipient for qualifying present-interest gifts. Married donors may effectively transfer twice that amount when each spouse makes a gift or they properly elect gift splitting.
Do I owe gift tax when I file Form 709?
Usually not. A gift above the annual exclusion is reported as a taxable gift, but it generally reduces the donor's remaining unified lifetime estate-and-gift exemption before current gift tax is due.
Do direct tuition or medical payments require Form 709?
Payments made directly to a qualifying educational institution for tuition or directly to a medical provider for qualifying care are generally excluded from gift tax. Money reimbursed to the student or patient does not qualify for this unlimited exclusion.
Why does gift splitting require Form 709?
Gift splitting is an election that treats a gift made by one spouse as made one-half by each spouse. The donor must file Form 709 and attach the spouse's consent; the consenting spouse may also need a separate return unless an exception in the Form 709 instructions applies.