Updated October 1, 2026. Quick answer: Form 709 for gifts made in 2026 is due April 15, 2027, which is a Thursday, so the date does not move. You can get more time to file in two ways: extend your income tax return, which extends the gift tax return automatically, or file Form 8892 for an automatic six-month extension. Neither one gives you more time to pay any gift tax. A return is generally required once gifts to one person pass $19,000 in a year.
Form 709 (gift tax return), read line by line: Form 709 Part III lines 1 to 7, Form 709 Schedule A Part 1, Form 709 Schedule A Part 2 direct skips and Form 709 Schedule A Part 3 indirect skips.
Form 706 (estate tax return), read line by line: Form 706 Schedule B stocks and bonds, Form 706 Schedule C mortgages, notes and cash, Form 706 Schedule D life insurance and Form 706 Schedule E jointly owned property.
More IRS forms and schedules, read line by line: Form 4868 extension.
Related reading on this site: Form 1040 due date 2027 and Form 1065 and 1120-S due date 2027.
Related reading on this site: Form 1041 due date and extension and Form 706 due date and extension.
More IRS forms and schedules, read line by line: Form 706 instructions.
The due date
The IRS states the window this way: “Generally, you must file Form 709 no earlier than January 1, but not later than April 15, of the year after the gift was made.” “However, in instances when April 15 falls on a Saturday, Sunday, or legal holiday, Form 709 will be due on the next business day.”
| Gifts made in | Return due | Day of the week (computed here) |
|---|---|---|
| 2025 | April 15, 2026 | Wednesday |
| 2026 | April 15, 2027 | Thursday |
| For gifts made in 2026 | Date |
|---|---|
| Earliest filing date | January 1, 2027 |
| Return due | April 15, 2027 |
| Spouse’s consent cut-off, if splitting | April 15, 2027 |
| Extended due date (computed here) | October 15, 2027 |
The weekdays in the third column are calculated for this page, not published by the IRS. Both fall on a business day, so the weekend rule does not apply to either year, and an April 15 holiday rule would have to be checked in any other year.
Quick reference
| Situation | Figure | Effect |
|---|---|---|
| Present-interest gift to one person other than your spouse | More than $19,000 in the year | A return is generally required |
| Extension to file with Form 8892 | 6 months | Does not extend the time to pay |
| Split gifts, one spouse gave everything, each recipient at most $38,000, all present interests | Consent on the donor’s return | Only the donor spouse files |
Two ways to get more time to file
The instructions say: “There are two methods of extending the time to file the gift tax return.”
First, through the income tax return: “Any extension of time granted for filing your calendar year 2025 federal income tax return will also automatically extend the time to file your 2025 federal gift tax return.” That works through “Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return” (or Form 2350). The IRS lets you use those forms for the gift tax return only “if you are also requesting an extension of time to file your income tax return.”
Second, by filing Form 8892 on its own: “If you do not request an extension for your income tax return, use Form 8892, Application for Automatic Extension of Time To File Form 709 or Form 709-NA and/or Payment of Gift/Generation-Skipping Transfer Tax, to request an automatic 6-month extension of time to file your federal gift tax return.” Six months from April 15 is October 15; in 2027 that is a Friday. That date is calculated here and is not printed in the instructions.
An extension is not more time to pay
The instructions are explicit: “Neither method extends the time to pay the gift or GST tax.” “If you want an extension of time to pay the gift or GST tax, you must request that separately.” Whether any gift tax is owed at all depends on the lifetime exclusion, covered on the lifetime exemption page.
If the giver died
The executor files: “If the donor died during 2025, the executor must file the donor’s 2025 Form 709 not later than the earlier of:” “The due date (with extensions) for filing the donor’s estate tax return; or” the April 15 date or the extended gift tax due date, as the instructions set out.
Late filing, and where to send it
On penalties: “Section 6651 imposes penalties for both late filing and late payment, unless there is reasonable cause for the delay.” To file, the instructions give a mailing address for the Internal Revenue Service Center in Kansas City, Missouri, and say that electronic filing is available: “Modernized e-File (MeF) for gift taxes now offers a secure and accurate way to file the Form 709”.
The gift splitting deadline is April 15 even with an extension
If you and your spouse split gifts, the spouse’s consent has its own cut-off. The instructions say “The consent may not be signified after April 15 following the end of the year in which the gift was made.” The rules are on the gift splitting page.
Common mistakes
- Treating an extension to file as an extension to pay. The tax, if any, is still due.
- Using the prior-year form. The gift year sets the form edition, not the filing year.
- Assuming the spousal consent deadline moves with the filing extension.
Related: who must file Form 709, the gift tax limit, and the 529 five-year election.
Sources
- IRS Instructions for Form 709 (2025), United States Gift (and Generation-Skipping Transfer) Tax Return: https://www.irs.gov/pub/irs-pdf/i709.pdf
- IRS Form 709 (2025), United States Gift (and Generation-Skipping Transfer) Tax Return: https://www.irs.gov/pub/irs-pdf/f709.pdf
Read from the IRS documents linked above on October 1, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.