Table of Contents
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 12.
| For Gifts Made After |
and | Before | Use Revision of Form 709 Dated |
|
| – – – – – | January 1, 1982 | November 1981 | ||
| December 31, 1981 | January 1, 1987 | January 1987 | ||
| December 31, 1986 | January 1, 1989 | December 1988 | ||
| December 31, 1988 | January 1, 1990 | December 1989 | ||
| December 31, 1989 | October 9, 1990 | October 1990 | ||
| October 8, 1990 | January 1, 1992 | November 1991 | ||
| December 31, 1992 | January 1, 1998 | December 1996 | ||
| December 31, 1997 | – – – – – | * |
* Use the corresponding annual form.
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On page 1 of Form 709, we have revised the paid preparer's signature block. Paid preparers must sign the return and furnish the preparer information requested in the Paid Preparer's Use Only area.
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For gifts made to spouses who are not U.S. citizens, the annual exclusion has increased to $128,000. See Nonresident Aliens on page 3.
The IRS is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
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