2026 gifts · Form 709 · Informational
Check one gift against Form 709
A browser check for the April 15, 2027 due date, the $19,000 annual exclusion, the confirmed $194,000 figure for a spouse who is not a U.S. citizen, and gift splitting. The result stays on this page.
Three figures for 2026 gifts
A spouse who is not a U.S. citizen has a separate confirmed figure of $194,000 for 2026 (Revenue Procedure 2025-32, section 4.42(2)). October 15, 2027, six months after the due date, is an expected filing-extension date, computed, not copied from a final instruction.
Do I need to file Form 709?
Enter one recipient. The page applies the filing tests below in this browser. Nothing is stored and nothing is sent.
Constants and sources
- Due date: April 15, 2027, a Thursday. If a due date falls on a weekend or legal holiday, it moves to the next business day. IRS due-date table.
- Annual exclusion for 2026: $19,000 per recipient, the same dollar amount as 2025. IRS gift-tax FAQ.
- Non-U.S.-citizen spouse, 2026: $194,000, confirmed in Revenue Procedure 2025-32, section 4.42(2). Form 709 is required if present-interest gifts exceed that amount or any gift is a future interest. Above that amount, all gifts are reported.
- Basic exclusion for 2026 gifts: $15,000,000 per person. A return can be required even when no tax is owed. IRS gifts and inheritances.
- Gift splitting requires Form 709 whatever the amount. Only one spouse needs to file if gifts are $38,000 or less per donee, both spouses consent, only one spouse made gifts, all are present interests, and no other conditions apply.
- Filing extension: 6 months, expected October 15, 2027, computed. It does not extend time to pay. A written request under Reg. 25.6161-1, for undue hardship, can allow up to 6 months to pay, and interest continues.
- The 2026 Form 709 instructions are a draft. Check the final instructions. Draft instructions.
Guides
The same limits, written out. Spouse gifts are not listed as transfers that are not subject to tax.
Do I Need to File Form 709 for 2026 Gifts?
Draft 2026 IRS instructions: file Form 709 if you gave one person over $19,000 in 2026 (not a spouse), gave future interests, or split gifts.
Gift Tax Annual Exclusion 2026: $19,000 per Recipient
For 2026 the annual gift tax exclusion is $19,000 per recipient, per the IRS. The table for 2018 to 2026, couples, and what it does not cover.
Gifts to a Non-Citizen Spouse: $194,000 for 2026
For 2026 the first $194,000 of present-interest gifts to a non-citizen spouse is excluded (Rev. Proc. 2025-32), not $190,000. Filing triggers.
Gift Splitting on Form 709: Each Spouse Files Their Own
Spouses who both consent can treat gifts to third parties as made half by each. There is no joint gift tax return: each spouse files Form 709.
Form 709 Due Date 2027: April 15 (Thursday)
The 2026 Form 709 is due April 15, 2027, a Thursday. A due date on a weekend or legal holiday moves to the next business day. Penalties exist.
Form 8892 vs Form 4868: Extending Your Gift Tax Return
Extending your income tax return with Form 4868 also extends Form 709. Otherwise Form 8892 gives 6 months to file, not to pay. Draft 2026 instructions.
Lifetime Gift Tax Exclusion 2026: $15 Million Explained
For gifts made in 2026 the basic exclusion amount is $15,000,000 per person, per the IRS. How it relates to the annual exclusion and Form 709 reporting.
Gifts That May Not Need Form 709: Tuition, Medical, Spouse
Tuition and medical payments made directly to the school or provider are not gifts (IRC 2503(e)). Gifts to a citizen spouse follow a separate rule.
What the checker applies
Annual exclusion
For someone other than a spouse, gifts above $19,000 in 2026 meet a filing test. An amount of $19,000 does not.
Non-U.S.-citizen spouse
Present-interest gifts above the confirmed $194,000, or any future interest, meet a filing test. Above $194,000, all gifts are reported.
Gift splitting
Splitting requires a Form 709 whatever the amount. At $38,000 or less per donee, only one spouse needs to file if both consent, only one spouse made gifts, all are present interests, and no other conditions apply.