Form 709-NA availability in Lacerte

Starting in tax year 2024, the IRS has a new return type: 709-NA United States Gift (and Generation-Skipping Transfer) Tax Return of nonresident not a citizen of the United States. This form is not supported by Lacerte for tax year 2024.

How will I know if the 709-NA is needed?

Lacerte will generate diagnostic ref #60925 or #60924:

• If the taxpayer is a nonresident and not a citizen of the United States and made gifts of tangible property situated in the United States, Form 709-NA, United States Gift (and Generating-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States must be filed.
• If the spouse is a nonresident and not a citizen of the United States and made gifts of tangible property situated in the United States, Form 709-NA, United States Gift (and Generating-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States must be filed.

These diagnostics will generate when the Taxpayer/Spouse Address on Screen 1 is in a foreign country and the Citizenship has any values other than US, USA, or United States.

How do I file the 709-NA?

These forms will need to be completed from the IRS Web Site and paper filed. For common questions from the IRS about the new form see here.