Form 709 (2019) Tax-Year-Specific Checklist
Year Audit Determination
For 2019, no EIP/ARPA/ACA shared responsibility reconciliation applies to Form 709. No stimulus credits, unemployment exclusion reconciliation, or above-the-line charitable deduction changes affect this form. TCJA rules in effect: basic exclusion amount remains $11,400,000 for 2019; annual exclusion remains $15,000 ($155,000 for non-citizen spouse gifts); no sunset provisions triggered in 2019. No form redesigns occurred for the 2019 Form 709 compared to the 2018 version.
The 2019 form continues the portability of the deceased spousal unused exclusion (DSUE) amount framework established under the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, made permanent by the American Taxpayer Relief Act of 2012, and expanded under TCJA beginning in 2018. The generation-skipping transfer (GST) tax exemption for 2019 equals $11,400,000, matching the gift and estate tax basic exclusion amount.
Form Audit Determination
Form 709 has no residential restrictions by form type (applies equally to U.S. citizens and residents). Non-residents not citizens of the United States may file, but are limited to gifts of tangible property situated in the U.S. Non-residents cannot claim a specific exemption in the computation; GST exemption and annual exclusion rules differ (annual exclusion applies; marital deduction does not apply unless spouse is a U.S. citizen). Spouses cannot file jointly; each spouse must file a separate Form 709.
Corporate, partnership, employment, and trust income do not affect gift tax liability, but transfers to trusts require Schedule D (GST) reporting if applicable. For 2019, all gift-splitting elections require the consent of both spouses, and both become jointly and severally liable for any resulting gift tax liability.
Ten-Step Checklist for 2019 Form 709
This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
1. Determine Filing Requirement
You must file if (a) you gave gifts to someone totaling more than $15,000 in 2019 (other than to your spouse), or (b) you gave any gifts of future interests regardless of amount, or (c) your gifts to a non-citizen spouse exceeded $155,000. If yes, proceed to Step 2. Filing is also required if you elect to split gifts with your spouse, even if your individual gifts did not exceed the annual exclusion.
For 2019, gifts of present interests up to $15,000 per donee qualify for the annual exclusion and do not require reporting unless gift splitting is elected. Direct payment of tuition or medical expenses to qualifying institutions or providers is not treated as a taxable gift and does not require reporting.
2. Gather Gift Documentation
Collect records for all 2019 gifts: donee names and addresses, gift date, property description, fair market value on date of gift, and your adjusted basis in the property. For securities, obtain the CUSIP number. For closely held entities, get an EIN. For gifts, non-marketable assets require a qualified appraiser to prepare a detailed description of the valuation method. For gifts in trust, obtain a trust and an EIN.
For gifts of fractional interests in real estate or businesses, document valuation discounts for lack of marketability or minority interest. Maintain contemporaneous written records of gift date, donor intent, and transfer completion.
3. Assemble Required Schedules
Attach Schedule A (Computation of Taxable Gifts) with Parts 1, 2, and 3 as applicable. If you made prior taxable gifts in any prior year, attach Schedule B (answer “Yes” to line 11a and complete Schedule B). If you received a DSUE amount from a predeceased spouse who died after December 31, 2010, answer “Yes” to line 19 and complete Schedule C. If any gift is a direct skip or indirect skip subject to GST tax, complete Schedule D (Computation of GST Tax).
For 2019, ensure Schedule C correctly identifies the last deceased spouse from whom DSUE is claimed, as only the most recent predeceased spouse’s unused exclusion is portable under current law.
4. List Gifts on Schedule A
List each 2019 gift in chronological order. For each donee, enter the item number, name, address, relationship, and property description. Identify gifts of present interest versus future interest. For each gift, show the donee’s basis, date of gift, value at date of gift, and net transfer (value minus any basis from prior gifts). The annual exclusion per donee for 2019 is $15,000; for a non-citizen spouse, the exclusion is $155,000.
Deduct the annual exclusion in Schedule A, Part 4, line 2. For gifts of future interests, no yearly exclusion is permitted, regardless of amount. For gifts in trust, identify whether the trust qualifies as a Crummey trust, permitting present interest treatment, or whether the gifts are future interests requiring complete reporting without annual exclusion.
5. Claim Deductions and Exclusions
In Schedule A, Part 4: enter total gifts (line 1), deduct total annual exclusions (line 2), enter gifts to spouse that qualify for marital deduction (line 4), deduct exclusions attributable to spouse gifts (line 5), enter charitable deduction if applicable (line 7)—taxable gifts equal line 1 minus line 2 minus line 8 (total deductions). For 2019, the marital deduction is unlimited for gifts to U.S. citizen spouses.
Gifts to non-citizen spouses qualify for marital deduction only up to $155,000 annual exclusion; excess amounts are taxable gifts. A charitable deduction is available for gifts to qualified charitable organizations under Section 2522, requiring proper substantiation and a contemporaneous written acknowledgment for gifts exceeding $250.
6. Complete Prior-Period Calculations (Schedule B, if applicable)
If you answered “Yes” to line 11a (prior Form 709 filed), compute the applicable credit used in all prior periods. For gifts before 2019 totaling $500,000 or less, enter the applicable credit actually applied in prior periods in Schedule B, column C. Complete Schedule B, line 3 (total prior-period taxable gifts).
This amount flows to Part 2, line 2. For 2019, Schedule B requires the reconciliation of all taxable gifts made in prior years, including gifts made before 1977 for which a specific exemption was claimed. Accurate reporting of prior-period gifts is crucial for determining the correct tax liability under the unified transfer tax system.
7. Report DSUE Amount (Schedule C, if applicable)
If you answered “Yes” to line 19 and received DSUE from a predeceased spouse (who died after December 31, 2010), complete Schedule C. Enter the date of death of the last predeceased spouse. In Part 1, line 1, enter the unused exclusion amount available from that spouse. Calculate total exclusion available (current basic exclusion amount $11,400,000 plus any DSUE).
This flows to Part 2, line 7. For 2019, DSUE is portable only from the most recently deceased spouse; remarriage to a new spouse who subsequently dies replaces any prior DSUE with the new spouse’s unused exclusion. The DSUE amount must have been adequately elected on the deceased spouse’s timely filed Form 706.
8. Compute Tax (Part 2—Tax Computation)
Line 1: Enter taxable gifts from Schedule A, Part 4, line 11.
Line 2: Enter prior-period taxable gifts from Schedule B, line 3.
Line 3: Add lines 1 and 2 (total of current and prior taxable gifts).
Line 4: Compute tax on line 3 using the Table for Computing Gift Tax in the instructions.
Line 5: Compute tax only on line 2, using the same tax table.
Line 6: Subtract line 5 from line 4 (gift tax on current gifts).
Line 7: Enter the applicable credit from Schedule C, line 5, or $4,505,800 for 2019 if there is no DSUE.
Line 8: Enter applicable credit used for all prior periods (from Schedule B, line 1, column C).
Line 9: Subtract line 8 from line 7.
Lines 10–14: Complete credit calculations. Line 15: Balance of tax before GST. Line 16: Enter GST tax from Schedule D, Part 3, column G, if any. Line 17: Total gift and GST tax. Line 18: Prepaid tax. Line 19: Balance due (or line 20: refund). For 2019, the unified transfer tax rate schedule imposes tax at a maximum rate of 40 percent on cumulative taxable transfers exceeding the basic exclusion amount.
9. Report Generation-Skipping Transfers (Schedule D, if applicable)
If you made any direct skip or indirect skip transfers in 2019 (gifts to skip persons or gifts to trusts that are GST trusts), complete Schedule D. Part 1: List transfers by item number, description, value, nontaxable portion, and net transfer. Part 2: Reconcile GST exemptions (the maximum exemption for 2019 equals the basic exclusion amount of $11,400,000; subtract any exemption allocated in prior years; enter the remaining available exemption).
Part 3: Compute GST tax (apply the inclusion ratio to each transfer, multiply by the applicable rate of 40 percent, and compute the tax due). For 2019, direct skips are transfers to skip persons, such as grandchildren or more distant descendants, made during the donor’s lifetime. Automatic allocation rules apply to indirect skips (transfers to GST trusts) unless the donor elects out on a timely filed Form 709.
10. Execute and File
Sign Form 709, page 1, under penalties of perjury. Date the signature. If gift splitting with a spouse is elected, the spouse must sign on Form 709 page 1 (both spouses are jointly and severally liable for tax if splitting is elected). Mail the completed Form 709 to the IRS Service Center in Kansas City, Missouri, as indicated in the 2019 filing instructions. File no earlier than January 1, 2020, and no later than April 15, 2020. If you are requesting an extension, file Form 8892 (Automatic Extension) by April 15, 2020.
For 2019, no payment is required with the return unless taxable gifts exceed the available applicable credit amount. If a balance is due, payment must accompany the return or be made electronically through EFTPS or IRS Direct Pay.
2019 Form-Specific Limitations
Nonresident Restrictions: Nonresidents, who are not citizens of the United States and made gifts in 2019, cannot claim the specific exemption credit ($4,505,800). They may claim only the annual exclusion ($15,000 per donee for gifts of present interest) and the marital deduction if the spouse is a U.S. citizen. A GST exemption is available, but it is limited to transfers of U.S.-situs tangible property.
No Gift Splitting Without Spouse Consent: Each spouse files a separate Form 709. Gift splitting is elected only if both spouses sign the consent on page 1 of each spouse’s return. Consent cannot be signed after April 15 of the calendar year following the gift. For 2019, both spouses must consent to split all gifts made by either spouse during the calendar year; partial gift splitting is not permitted.
Line Changes in 2019 (vs. 2018)
Line 12 (Gift Splitting): Consent obtained via spouse's signature on Form 709 page 1 (no change in 2019). There was no change in 2019; the shift to separate Notice of Consent occurred in 2024.
Addresses for Filing: Various regional IRS centers. Effective January 1, 2019, Form 709 is filed at the IRS Service Center, Kansas City, Missouri. This address is an updated filing location.
Form-Specific Rule
Because this is a gift tax return (not an income tax return), no W-2, 1099, or K-1 documentation is required; only documentation of gifts, appraisals, and trust documents is needed. Medical and educational payments made directly to a provider are excluded from gift reporting if they meet the 2019 criteria; no recipient reporting is required. For 2019, qualified transfers for tuition must be paid directly to the educational institution, and competent medical expenses must be paid directly to the provider; reimbursement to the donee does not qualify for exclusion.
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This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
