Where to mail form 709
Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, is filed with the Internal Revenue Service (IRS) and should be mailed to the following address:
Internal Revenue Service Attn: Form 709 1111 Constitution Ave NW Washington, DC 20224-0024
You can also file Form 709 electronically using the IRS's Electronic Filing System (e-file) or through a tax preparation software or service provider.
It's important to note that the IRS has specific mailing instructions and deadlines for filing Form 709, which are as follows:
- For gifts made during the calendar year, the return must be filed by April 15th of the following year.
- For gifts made during the calendar year, the payment of any gift tax due must be made by April 15th of the following year.
- For gifts made during the calendar year, the filing of Form 709 is required if the total value of gifts made during the year exceeds the annual exclusion amount, which is $15,000 per person in 2022.
It's recommended that you consult with a tax professional or the IRS website for more information on filing Form 709 and to ensure compliance with all applicable tax laws and regulations.