IRS Form 709-NA, used by certain non-U.S. citizens who are not U.S. residents to report gifts of U.S.-situated property. For 2026, the IRS states that filing may be required when qualifying gifts to a recipient exceed $19,000, or when certain gifts to a non-U.S.-citizen spouse exceed $194,000. Special rules apply, so these thresholds should not be treated as a complete test for every situation.

AIM Financial | Tax Preparation Education

What Is IRS Form 709-NA?

Giving property or money to family members can raise important tax questions, especially when the person making the gift is not a U.S. citizen and does not live in the United States. If a nonresident who is not a U.S. citizen gives certain property located in the United States, federal gift tax reporting may be required.

IRS Form 709-NA, United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States, is used to report certain gifts subject to U.S. gift tax and certain generation-skipping transfer (GST) tax rules. It may also be used to allocate a lifetime GST exemption when applicable.

The rules can be complicated because the tax treatment depends on the donor’s status, the type and location of the property, the recipient, and the nature of the transfer. Understanding these requirements can help prevent missed filings and unexpected tax consequences. <Cite refs={[“turn454137search0″,”turn454137search2”]}/>

Who May Need to File Form 709-NA?

Form 709-NA generally applies to a person who is neither a U.S. citizen nor a U.S. resident for gift tax purposes and who makes certain gifts subject to U.S. gift tax.

For these donors, U.S. gift tax generally focuses on real estate and tangible personal property physically located in the United States. Examples may include:

• A house or other real estate located in the United States.
• Land located in the United States.
• Certain tangible personal property physically located in the United States when the gift is made.

The rules for intangible property, such as stocks, securities, or other financial assets, can differ. The donor’s citizenship, domicile, and the specific asset involved may affect whether a transfer is subject to U.S. gift tax.

A person should not assume that every gift to someone in the United States is taxable or that every gift from someone living abroad is exempt. The location and type of property are important. <Cite refs={[“turn454137search2″,”turn454137search7”]}/>

What Are the Gift Tax Filing Thresholds?

For 2026, IRS guidance identifies the following general filing triggers for covered gifts made by a nonresident who is not a U.S. citizen:

• Gifts to an individual other than a spouse: Qualifying present-interest gifts totaling more than $19,000 to any one recipient may require a return.
• Gifts to a spouse who is not a U.S. citizen: Certain outright gifts totaling more than $194,000 may require a return.
• Future-interest gifts: Certain gifts of future interests may require reporting even when their value is below the usual annual exclusion.

These amounts are not a substitute for reviewing the complete filing rules. The annual exclusion does not apply to every type of gift, and special rules can affect the calculation. A filing requirement also does not automatically mean that gift tax will be owed.

For example, a person living abroad who gives a family member a qualifying gift of U.S. real estate may need to examine the filing requirements even if the person has never filed a U.S. individual income tax return. <Cite refs={[“turn454137search7″,”turn454137search2”]}/>

When Is Form 709-NA Due?

Form 709-NA is generally filed annually and is due April 15 of the year following the year the gift was made. If the due date falls on a weekend or legal holiday, the deadline generally moves to the next business day.

For example, a reportable gift made during 2026 would generally be reported on the applicable return due in April 2027.

An extension may be available, but taxpayers should not assume that extra time to file automatically gives them extra time to pay any tax due. The rules for requesting an extension and paying gift tax should be reviewed separately. IRS Form 8892 may be relevant when requesting an extension for Form 709-NA. <Cite refs={[“turn454137search2″,”turn454137search1”]}/>

How Do You Complete Form 709-NA?

The form and its instructions should be reviewed carefully before filing. In general, the preparation process includes the following steps.

1. Confirm the donor’s status. Determine whether the donor falls under the nonresident-not-a-citizen rules for gift tax purposes. Immigration status alone may not answer every tax question.

2. Identify each gift. Gather information about the property transferred, the recipient, the date of the gift, and the value of the property when transferred.

3. Determine whether the property is covered. Establish whether the asset is U.S.-situated property subject to the applicable gift tax rules. Special analysis may be needed for intangible property.

4. Apply the correct exclusion and reporting rules. Consider the annual exclusion, gifts to a spouse who is not a U.S. citizen, future-interest gifts, and other exceptions or special rules.

5. Complete the applicable schedules. The return may require details about gifts, prior transfers, generation-skipping transfers, or other tax calculations, depending on the circumstances.

6. Calculate any tax due and sign the return. Review the return for completeness, follow the current IRS instructions, and arrange payment if tax is owed.

The IRS cautions taxpayers to complete the applicable fields and schedules. Missing information can delay processing. <Cite refs={[“turn454137search2″,”turn454137search26”]}/>

Common Mistakes to Avoid

Several errors can make gift tax reporting more difficult:

• Assuming that a gift is exempt simply because the donor lives outside the United States.
• Confusing income tax rules with gift tax rules.
• Using the wrong annual exclusion amount for the year the gift was made.
• Overlooking future-interest gifts or special rules for gifts to a spouse who is not a U.S. citizen.
• Failing to determine the fair market value and location of gifted property.
• Assuming that a filing requirement always means tax is due.
• Waiting until the deadline to gather property valuations and transfer documents.

Because gift tax rules can involve both domestic and international considerations, complex gifts may require advice from a qualified tax professional or an attorney experienced in international tax matters.

How AIM Financial Can Help With Your Tax Questions

Gift tax reporting is different from filing an ordinary federal income tax return. If you are making a substantial gift, transferring U.S. property to relatives, or trying to determine which federal tax forms may apply, it is important to understand the filing requirements before the deadline.

AIM Financial helps individuals and families with tax preparation questions in Grand Rapids, Kentwood, Wyoming, and throughout West Michigan. Contact AIM Financial to discuss your tax preparation needs and determine what information you should gather before filing. For complex international gift tax matters, you may also need a qualified professional with specialized international tax expertise.

Final Thoughts

IRS Form 709-NA can be important for non-U.S. citizens who do not reside in the United States and make certain gifts of U.S.-situated property. The type and value of the gift, the recipient, and the donor’s tax status all matter. Reviewing the current IRS instructions and seeking appropriate professional guidance can help you understand whether a return is required and whether tax may be due.

For more tax preparation education and assistance, reach out to AIM Financial in the Grand Rapids area to discuss your tax questions and next steps.

This article is for general educational purposes only and is not legal or tax advice for any individual situation. Tax rules and forms can change. Consult the current IRS Form 709-NA instructions and a qualified professional about your circumstances.