Gift tax returns are due on April 15 of the year after you make a large gift, the same important date as your income tax return
If you gave away more than the annual exclusion amount in a single year, you must file Form 709 (United States Gift Tax Return) by April 15 of the following year. This is true whether or not you actually owe gift tax — the IRS requires you to report the gift itself. The annual exclusion amount changes each year; for 2024 it is $18,000 per person, and for 2025 it is $19,000 per person. If you gave $20,000 to one person in 2024, you file Form 709 in April 2025.
You can file early if you want — there is no penalty for filing before the important date. If you miss the April 15 important date, you can request an extension to October 15 using Form 4868, the same extension form you use for income tax. However, the extension only gives you more time to file the form itself; it does not extend the time to pay any gift tax you owe, which is still due by April 15.
Key Takeaways
- Form 709 is due April 15 of the year after you make a gift over the annual exclusion amount, regardless of whether you owe tax.
- The annual exclusion amount is $19,000 per person in 2025 and $18,000 in 2024; gifts under that amount to any one person do not require a return.
- You can request a filing extension to October 15 using Form 4868, but gift tax owed is still due by April 15.
- Married couples filing jointly can combine their exclusions, allowing each to give $38,000 in 2025 without filing a return.
- Filing Form 709 does not mean you owe tax — it may only report that you used part of your lifetime gift and estate tax exemption.
What the annual exclusion means for your filing important date
The annual exclusion is the amount you can give to any one person in a calendar year without triggering a gift tax return requirement. You can give that amount to as many different people as you want. If you gave $19,000 to your daughter and $19,000 to your son in 2025, you do not file Form 709 because each gift is within the exclusion. If you gave $25,000 to your daughter, you must file because that gift exceeds the $19,000 limit.
The exclusion applies per person, per year. Gifts to your spouse have different rules and usually do not count toward the exclusion at all. Gifts to non-citizens who are your spouse are subject to a lower exclusion amount ($19,000 in 2025). Gifts to charities do not require a return and do not use your exclusion.
How married couples file together or separately
If you are married and file a joint income tax return, you and your spouse can combine your annual exclusions. This means you can each give $19,000 to the same person in 2025 (totaling $38,000) without filing a return. This is called gift splitting. You do not have to actually combine the gifts — you each give your own money — but you both must consent to split the gifts for tax purposes.
If you file separate income tax returns, you cannot split gifts with your spouse, and each of you has only your own $19,000 exclusion. If you are unmarried, you have only your own exclusion amount. The election to split gifts is made on Form 709 itself, so if you are married and one spouse makes a large gift, both spouses may need to file even if only one of you gave the money.
When you file even if you do not owe tax
Many people file Form 709 and owe zero gift tax. This happens when you use part of your lifetime exemption, which is separate from the annual exclusion. In 2025, you have a lifetime exemption of $13.61 million. If you give away $25,000 in 2025 (exceeding the $19,000 annual exclusion by $6,000), you file Form 709 to report the $6,000 overage, but you owe no tax because you have lifetime exemption remaining.
Filing Form 709 in this situation is purely a reporting requirement. The IRS uses these forms to track how much of your lifetime exemption you have used. You will not owe gift tax unless your total lifetime gifts exceed your exemption amount, which is rare for most people. The exemption amount is very high and changes only when Congress passes new tax law.
Extensions and late filing
If you cannot file by April 15, you can request an automatic extension to October 15 by filing Form 4868 before April 15. Form 4868 is the same form you use to extend your income tax important date. Filing Form 4868 extends your time to file Form 709, but it does not extend the time to pay any gift tax you owe — that payment is still due April 15.
If you miss the April 15 important date without requesting an extension, the IRS can assess penalties and interest on any unpaid gift tax. However, if you filed your income tax return on time and straightforward forgot to file Form 709, the penalty is often smaller than if you filed both late. The best practice is to file on time or request the extension before the important date.
Gifts that do not require a return
Certain gifts are never reported on Form 709, even if they are large. Gifts to your spouse (if a U.S. citizen) have no limit and do not require a return. Gifts to charities do not require a return. Gifts that pay someone's tuition or medical expenses directly to the school or provider do not count as gifts and do not require a return — you must pay the provider directly, not give money to the person.
Gifts under the annual exclusion amount to any one person do not require a return. If you gave $18,000 to your nephew in 2024, you do not file Form 709. If you gave $18,000 to your nephew and $18,000 to your niece in 2024, you do not file Form 709 for either gift. The exclusion resets on January 1 each year, so a gift you made in December 2024 and another in January 2025 are counted in different years.
State gift tax and filing requirements
Federal gift tax is the only gift tax most people encounter. However, a few states have their own gift tax: Connecticut, Delaware, Illinois, Louisiana, Mississippi, New York, North Carolina, and Tennessee. If you live in one of these states and make a large gift, you may need to file a state gift tax return in addition to the federal Form 709. State rules and important date vary, so check your state's tax website if you live in one of these states.
Some states have an estate tax but no gift tax. An estate tax applies only after you die, not during your lifetime, so it does not affect your filing important date for gifts you make while living. If you are unsure whether your state has a gift tax, contact your state's department of revenue or tax authority.
Frequently Asked Questions
Do I file Form 709 if I gave money to my spouse?
No, gifts to a U.S. citizen spouse have no limit and do not require Form 709. If your spouse is not a U.S. citizen, gifts over $19,000 in 2025 do require a return, but the rules are different. Consult a tax professional if you are married to a non-citizen.
What if I made the gift in December but did not file until June?
You have missed the April 15 important date and may owe a penalty. You should file Form 709 as soon as possible. If you have a reasonable cause for the delay, you can explain it to the IRS, but penalties are not automatically waived. Filing late is better than not filing at all.
Can I file Form 709 before I know the exact value of what I gave?
You must report the fair market value of the gift on the date you gave it. If the value is uncertain (for example, a gift of stock or real estate), you can estimate and file on time, then file an amended Form 709 later if the value changes. Filing on time with an estimate is better than missing the important date.
Does filing Form 709 mean I will owe gift tax?
No. Filing Form 709 only means you reported a gift over the annual exclusion. You owe gift tax only if your total lifetime gifts exceed your lifetime exemption of $13.61 million in 2025, which is rare. Most people who file Form 709 owe no tax.
What if my spouse and I disagree about gift splitting?
Both spouses must consent to gift splitting. If one spouse does not want to split, you cannot split that gift. Each spouse files based on their own gifts only. If you are unsure whether splitting is right for your situation, consult a tax professional before filing.