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Form 709 Part II Lines 13 to 20: Credits, Tax Due, Refund

Updated October 18, 2026. Quick answer: Lines 13 to 20 finish the tax computation. Line 13 is a credit for foreign gift tax, line 14 totals the credits, line 16 brings in generation-skipping transfer tax, and lines 17 to 19 give the total tax and any amount due. Line 20 is for an overpayment and direct deposit details.

What lines 13 to 20 do

The form’s captions run as follows. Line 13 is “Credit for foreign gift taxes.” Line 14 is “Total credits. Add lines 12 and 13”, line 15 is “Balance. Subtract line 14 from line 6. Do not enter less than zero” and line 17 is “Total tax. Add lines 15 and 16”. Line 18 is “Gift and generationskipping transfer taxes prepaid with extension of time to file”.

The lines before these are on the Part II lines 1 to 12 page.

Line 13: credit for foreign gift taxes

The instructions say “If you are claiming a credit for payment of foreign gift tax, figure the credit and attach the calculation to Form 709, along with evidence that the foreign taxes were paid.” They also say “See the applicable convention for details of computing the credit.”

Line 16: generation-skipping transfer tax

The form’s caption is “Generationskipping transfer taxes from Schedule D, Part 3, col. (g), total”. The schedule is on the Schedule D page.

Lines 19 and 20: tax due or overpayment

For line 19 the instructions say “If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. This is the amount you owe.”

Line 20a is the other direction. The form says “If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18”. The instructions add “If line 20a is under $1, we will send a refund only on written request.”

Making a payment

The instructions say “The IRS recommends paying electronically whenever possible.” For a check: “Make the check payable to” “United States Treasury.” “Write the donor’s TIN and “Form 709″ to assist us in posting it to the proper account.”

Lines 20b to 20d: direct deposit

Direct deposit is available: “If there is an overpayment when filing your return, complete Part II, lines 20b, 20c, and 20d to input your direct deposit information.”

Line 20b: “The routing number must be nine digits.” Line 20c: “Check the appropriate box for the type of account. Don’t check more than one box.” Line 20d: “The account number can be up to 17 characters (both numbers and letters).” Also “Don’t include the check number.”

Where the number comes from

Line 13 comes from a foreign tax calculation you attach. Line 16 comes from Schedule D. Line 18 comes from any payment made with an extension, which the Form 709 due date and extension page explains. Lines 20b to 20d come from your bank records.

Where it goes next

Line 19 or line 20a is the end of the computation. The next element on the form is the signature block, and the instructions say “As a donor, you must sign the return.”.

Edition and line numbers

This page reads Form 709 (2025) and the 2025 Instructions for Form 709. Those are the current files irs.gov served on 2026-10-18, byte-identical to the archived copies. The instructions state “For gifts made during calendar year 2025”. Check the year printed on your own Form 709 and use the line numbers on that year’s form.

Common mistakes

  • Claiming a foreign gift tax credit with no support. The instructions say to attach “evidence that the foreign taxes were paid.”
  • Checking both account types on line 20c. The instructions say “Don’t check more than one box.”
  • Putting the check number in the account number on line 20d. The instructions say “Don’t include the check number.”

Related: Form 709, Form 709 due date and extension, and gift tax limit.

Sources

Read from the IRS documents linked above on October 18, 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.

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