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Do I Need to File a Gift Tax Return? Form 709 Check (2026)

What does this come to under the current IRS rules?

Whether Form 709 is required for 2026 gifts: over $19,000 to one person, future interests, gift splitting, noncitizen spouse.

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Your figures
Example figuresIllustrative only. Type over them with your own.
Form 709 required
Yes
Calendar year 2026 gifts
All results
MeasureResult
Form 709 requiredYes
Reasonsgifts to one person over $19,000
Amount over the $19,000 exclusion to the largest donee$6,000
Due date
April 15, 2027, extended with an income tax extension
How this was worked out
Work shownrecomputed as you type
File if present-interest gifts to any one person exceed $19,000
File for any future interest gift
File to split gifts, or to make the 529 five-year election
File if gifts to a noncitizen spouse exceed $194,000

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • File if present-interest gifts to any one person exceed $19,000
  • File for any future interest gift
  • File to split gifts, or to make the 529 five-year election
  • File if gifts to a noncitizen spouse exceed $194,000

How it works

Rev. Proc. 2025-32 keeps the 2026 annual exclusion at $19,000 per donee and sets the exclusion for gifts to a spouse who is not a U.S. citizen at $194,000. Form 709 instructions require a return for gifts to one person above the annual exclusion, for any gift of a future interest, and to elect gift splitting.

A gift tax return is a reporting return: tax is owed only after lifetime taxable gifts use up the $15,000,000 basic exclusion. Gifts to a U.S. citizen spouse, tuition paid directly to a school and medical bills paid directly to a provider are not reportable.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

Do spouses file a joint gift tax return?

No. Each spouse files a separate Form 709.

Is tuition paid to a school a gift?

Paying tuition directly to the school is excluded without limit and does not need a return.

Do 529 contributions need a return?

Only above the annual exclusion, or to make the five-year election.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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