Form 709-NA for Nonresident Donors
Prepare the United States Gift (and Generation-Skipping Transfer) Tax Return of a Nonresident Not a Citizen of the United States: gifts of U.S. real estate and tangible property, an annual exclusion for each donee, the tax from the gift tax table, treaty positions on Form 8833, and the Form 8892 extension. Built for the firms that see these returns a few times a year and need the rules applied the same way every time.
Nonresident donors
Donors who are neither U.S. citizens nor domiciled in the United States, for gifts of U.S.-situs real or tangible property above the annual exclusion.
April 15
April 15 of the year after the gift. Form 8892, or an extension of the donor’s income tax return, extends the time to file by 6 months.
Graduated rates from the start
Nonresident donors have no § 2505 credit, so the gift tax table applies from 18% up to 40% above each annual exclusion.
What the Software Prepares
The return
- Part 1 general information, including line 3 for donors with an SSN, a previously used ITIN, an IRSN, or no number
- Schedule A, Part 1: U.S.-situs real and tangible property, with gifts of intangibles limited to section 877(b) donors
- An annual exclusion for each donee, including the higher exclusion for a spouse who is not a U.S. citizen
- Part 4 marital and charitable deductions, and the spouse questions
- Schedule B prior periods and the Part 2 tax computation from the gift tax table
- Treaty-based credits and the foreign gift tax credit, with the statements that explain them
Around the return
- Form 8833 for each treaty-based position
- Form 8892 extension and 8892-V payment voucher, printable, free with every return
- An adequate-disclosure statement: how each value was determined
- Due date, balance due or overpayment, and the mailing address
- Validation, reviewer approval, and an archived filing package, as for our other forms
Returns for 2025 gifts can be approved now. Returns for 2026 gifts can be prepared and previewed; approval opens when the IRS releases the 2026 form. Generation-skipping transfers (Schedule A, Parts 2 and 3, and Schedule D), the section 529(c)(2)(B) election and section 2701 elections are outside the current release. Returns are printed for filing on paper.
Who Files Form 709-NA
A donor who is neither a U.S. citizen nor domiciled in the United States when the gift is made files Form 709-NA, whether or not tax is due, when during the calendar year the donor:
- gave gifts of real property or tangible personal property situated in the United States to any one donee totaling more than the annual exclusion;
- gave any gift of a future interest, whatever its value; or
- made gifts to a spouse that must be reported, such as gifts to a spouse who is not a U.S. citizen above the higher spouse exclusion.
Domicile is the gift and estate tax test, not the income tax test. A donor who was a U.S. citizen or resident for part of the year reports all of the year’s gifts on Form 709 instead.
U.S.-Situs Property and Entity Interests
The gift tax reaches a nonresident’s gifts of U.S. real estate and tangible property located in the United States. Gifts of intangible property, such as stock of a U.S. corporation, are exempt under section 2501(a)(2) unless section 877(b) applies to the donor. The workspace asks the preparer to classify each gift and blocks intangibles for donors outside section 877(b).
Interests in corporations, partnerships and LLCs are generally intangibles, but the IRS can treat a gift of an entity interest as a gift of the underlying real estate when funding and gift are steps of one plan. Our nonresident gift tax guide walks through Pierre, Shepherd, Senda and Holman.
The Tax Without a Unified Credit
Citizens and residents shelter lifetime gifts with the section 2505 credit, which is why the gift tax is often described as a flat 40%. A nonresident donor has no credit, so the software applies the graduated table of section 2001(c) to taxable gifts above each annual exclusion, adds earlier periods from Schedule B, and subtracts any treaty credit or foreign gift tax credit.
Example: a $1,000,000 condominium given to a child in 2025, less the $19,000 annual exclusion, is a $981,000 taxable gift and $338,390 of tax, an effective rate of about 34.5%.
Paper Filing, Identifying Numbers and E-file
Form 709-NA is mailed to the IRS in Kansas City; amended returns go to a separate address, and the checklist gives the right one. A donor without an SSN or previously used ITIN leaves line 3 blank, and the IRS assigns an IRSN for later returns.
The IRS has confirmed that only donors with an SSN can e-file Form 709-NA; donors with an ITIN, an IRSN or no number file on paper. The software prints every return for paper filing today; e-file for donors with an SSN is planned.
Frequently Asked Questions
Who must file Form 709-NA?
A donor who is neither a U.S. citizen nor domiciled in the United States files Form 709-NA for a calendar year in which the donor gave gifts of U.S.-situs real or tangible property to any one donee above the annual exclusion, gave any gift of a future interest, or made gifts to a spouse that must be reported.
When is Form 709-NA due?
April 15 of the year after the gift. Form 8892, or an extension of the donor’s income tax return, extends the time to file by 6 months but not the time to pay.
Do nonresident donors get the unified credit?
No. The section 2505 applicable credit is allowed only to U.S. citizens and residents. A nonresident donor’s taxable gifts are taxed under the graduated table from the first dollar above the annual exclusion, unless a gift tax treaty provides a credit.
Can Form 709-NA be e-filed?
Only for donors with an SSN, according to the IRS. Donors with an ITIN, an IRSN or no identifying number file on paper. Agena prints every Form 709-NA for paper filing today; e-file for donors with an SSN is planned.
Is Agena Form 709-NA available now?
Yes. Open the Form 709-NA workspace from your Agena Software account. It is $199 per nonresident donor and calendar year, including the Form 8892 extension, or included in a plan.
Prepare Form 709-NA with Agena Software
$199 per nonresident donor and calendar year, including the Form 8892 extension.
Counts as one return on the Professional plan; included in the Unlimited plan.
Drafting, validation, a sample preview and Form 8892 are free. You pay when you approve the return and create its filing package.