Form 709 Changes for 2025: Gift Tax E-File Opens | HelloBooks Form 709 for 2025 can be e-filed through MeF. The $19,000 annual exclusion, $190,000 noncitizen spouse amount and $13,990,000 basic exclusion.
The biggest practical change to the 2025 gift tax return is how it is filed. The IRS now accepts Form 709 through Modernized e-File, with electronic payment and direct deposit.
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Annual exclusion, 2025
$19,000
Applies: Gifts made in 2025From IRS.gov · checked October 10, 2026
For people who die in 2026 the basic exclusion rises to $15,000,000. Clients who planned large 2025 gifts around the old exclusion may want to revisit their 2026 plans. A surviving spouse can still add a predeceased spouse’s unused exclusion where the executor made a timely election on Form 706.
The plain-English summary for business owners
Form 706 · decedents dying in 2026
Form 1041 · tax year 2025
Families · 2025 and 2026
General information for tax professionals, not advice on a specific return. Figures are from IRS.gov on the date shown; check the current IRS instructions before filing.
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