The 2025 annual exclusion is $19,000
The IRS 2025 Form 709 instructions state that the annual gift exclusion for 2025 is $19,000. A simple present-interest gift over that amount to one donee usually creates a Form 709 filing requirement, even when no gift tax is due because lifetime exclusion covers the taxable gift.
No tax due does not always mean no filing
Many simple gift-tax returns report taxable gifts but calculate zero current gift tax due after applying available credit. The filing still matters because Form 709 records the gift and the use of exclusion.
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.
Try the scope gate before paying
The Form 709 tool starts with eligibility questions so unsupported facts are caught before packet generation. It keeps return entry in the browser and produces a paper self-file packet for supported cases.