Updated October 18, 2026. Quick answer: Part I of Form 709 identifies the donor and answers a set of yes or no questions that decide which other parts of the return you complete. Names, the Social Security number, address, domicile and citizenship come from your own records. Lines 17 to 21 count the donees and ask about spouse gifts, a deceased spouse’s unused exclusion and digital assets.
What Part I asks for
The form titles this part “General Information”. Lines 1 and 2 take the “Donor’s first name and middle initial” and the “Donor’s last name”. Line 14 is a box for a donor who died during the year, line 15 marks an amended return and line 16 marks an extension. Line 17 reads “Enter the total number of donees listed on Schedule A.” and the form adds “Count each person only once”. Line 18a asks “Have you (the donor) previously filed a Form 709 (or 709-A) for any other year?” and line 18b asks whether your address has changed since then.
Line 3: the donor’s number
The instructions say “Enter your social security number (SSN), if applicable, or your individual taxpayer identification number (ITIN), but only if you have previously used the ITIN to file other U.S. tax returns.”
If you have neither: “If you do not have an SSN or a previously used ITIN, the IRS will assign an Internal Revenue Service Number (IRSN) to you.” And at the end: “If you do not have a SSN, ITIN, or IRSN, leave line 3 blank.”
Lines 4 to 11: the address
The form’s captions are “Address (number and street).” for line 4, with line 5 for the apartment number, and lines 6 to 8 for city, state and ZIP code. Lines 9 to 11 are the foreign country, province and postal code. The instructions say “Enter your current mailing address.”
For a foreign address: “Don’t enter any other information on that line, but also complete the spaces below that line.” Also “Don’t abbreviate the country name.” For a post office box: “Enter your box number only if your post office doesn’t deliver mail to your home.”
Lines 12 and 13: domicile and citizenship
For line 12 the instructions define the term: “For gift tax purposes, an individual acquires domicile in a place by living there, for even a brief period of time, with no definite present intention of later moving.”
They tell you what to enter: “Enter the state of the United States (including the District of Columbia) or a foreign country in which you legally reside or are domiciled at the time of the gift.”
Line 13 is short: “Enter your citizenship.” For territories the instructions add “If you meet the above criteria, enter “United States.”” and then “Otherwise, enter the country of your citizenship.”
Lines 19 to 21: spouse gifts, DSUE and digital assets
Line 19 is the gateway to Part III. The instructions say “If you and/or your spouse made gifts to third parties, check the” Yes box and complete Part III. “If you are not married, skip to line 20.” Splitting gifts is covered on the gift splitting page.
Line 20 asks about a deceased spousal unused exclusion, called DSUE. The instructions say “If the executor of the estate made this election, attach the first four pages of Form 706 filed by the estate.” They continue “indicate whether the donor is applying or has applied a DSUE amount from a predeceased spouse to gifts reported on this or a previous Form 709.” The follow-up is “If so, complete Schedule C before going to Part II, later.” That schedule is on the Schedule C page.
Line 21 is a required answer: “Do not leave the question unanswered.” The instructions add “If you reported on this Form 709 any transfer that includes a digital asset (or a financial interest in a digital asset), answer” Yes to the question on line 21.
Where the entries come from
Part I has no dollar amounts. The identifying lines come from the donor’s own records, line 17 comes from the donee list on Schedule A, and line 18 comes from the donor’s filing history. The caption on line 19 reads “Gifts by spouses to third parties.”.
Where it goes next
The answers on Part I steer the rest of the return. A Yes on line 19 sends you to Part III, a Yes on line 20 sends you to Schedule C, and the tax is then worked out in Part II lines 1 to 12 and Part II lines 13 to 20. The form’s own pointer for line 19 is “(If the answer is “Yes,” complete Part III on page 2.)”.
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
- Leaving line 3 filled with a number you do not have. The instructions say “If you do not have a SSN, ITIN, or IRSN, leave line 3 blank.”
- Using an abbreviated country name on a foreign address. The instructions say “Don’t abbreviate the country name.”
- Skipping line 21. The instructions say “Do not leave the question unanswered.”
Related: Form 709, gift splitting, Form 709 due date and extension, and gift tax limit.
Sources
- Instructions for Form 709 (2025), United States Gift (and Generation-Skipping Transfer) Tax Return, for gifts made during calendar year 2025: https://www.irs.gov/pub/irs-pdf/i709.pdf
- 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 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.