2025 annual exclusion source check
The IRS 2025 Form 709 instructions identify $19,000 as the annual gift exclusion for 2025 and say a U.S. citizen or resident generally files Form 709 when 2025 gifts to someone other than a spouse total more than that amount, subject to specific IRS exceptions and special rules.
Tax Paperwork treats that amount as an official-source checkpoint for supported 2025 draft previews. It does not decide filing duty, treaty status, gift tax due, GST treatment, gift splitting, valuation, or whether an exception applies.
No tax due does not always mean no filing
IRS instructions can require a Form 709 even when no current gift tax is ultimately due. Treat a zero-tax-due draft as a review artifact only; Tax Paperwork does not determine whether available credit applies or whether filing is required.
Supported public-preview years
The current public preview supports only narrow 2023, 2024, and 2025 Form 709 draft previews for supported cash and publicly traded securities gifts. The draft workflow is browser-local, watermarked, and limited to review testing.
Use IRS.gov as the official source for the correct year form, instructions, annual exclusion, and revision status before relying on any draft outside this educational preview.
Some facts are outside this tool
The current tool blocks gift splitting, GST transfers, trust gifts, real estate, private-company interests, prior Form 709 history, amended returns, Form 709-NA, donor death during the year, and current gift tax due.
Consider professional review
If any blocked fact applies, consider review by a CPA, EA, or attorney before filing. Tax Paperwork does not match users with professionals, and the draft-preview tool should not be forced around unsupported facts.
Try the public-preview scope gate
The Form 709 tool starts with scope questions so unsupported facts are caught before draft creation. It keeps return entry in the browser and produces a watermarked draft PDF only for supported public-preview cases.