Terms

By using the site you accept that it is general information, current to the sources read on October 17, 2026.

Information only

The pages describe publicly available rules. They are not tax, legal, or accounting advice. They are not a recommendation to make a gift or to adopt an estate plan. Official text on IRS.gov controls if a page here disagrees with it. The 2026 Form 709 instructions used for some sentences are a draft. Check the final instructions.

The checker

The checker is an estimate of a few filing tests for one recipient. It can be wrong if a fact is left out, if the final instructions differ from the draft, or if a rule this site did not verify applies to you. You are responsible for what you file. A "probably not" result is not a statement that a gift is free of tax. A gift to a spouse is not classified here as a transfer that is not subject to tax.

No warranty

The site is provided as-is, without a warranty of completeness. To the extent the law allows, Gift Tax 709 Check is not liable for results that come from using it.