Form 709-NA availability in ProSeries

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 isn't supported by ProSeries for tax year 2024.

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

From the IRS Instructions: If you are a nonresident not a citizen of the United States, you must file a Form 709-NA (whether or not any tax is ultimately due) in the following situations.

• If you gave gifts of real or tangible personal property situated within the United States to someone in 2024 totaling more than the annual exclusion amount of $18,000 ($185,000 in the case of gifts to your spouse who is not a citizen of the United States) you probably must file Form 709-NA. But see Transfers Not Subject to the Gift Tax and Gifts to Your Spouse, later, for more information on specific gifts that are not taxable.
• Certain gifts, called future interests, are not subject to the annual exclusions. You must file Form 709-NA even if such gifts were under the annual exclusions. See Exclusion, later. Annual
• Spouses may not file a joint gift tax return. Each individual is responsible to file a form 709-NA.
• If a taxable gift is of community property, it is considered made one-half by each spouse. For example, a gift of $100,000 of community property is considered a gift of $50,000 made by each spouse, and each spouse must file a gift tax return (Form 709 or Form 709-NA, as appropriate).
• Likewise, each spouse must file a gift tax return (Form 709 or Form 709-NA, as appropriate) if they have made a gift of property held by them as joint tenants or tenants by the entirety.
• Only individuals are required to file gift tax returns. If a trust, estate, partnership, or corporation makes a gift, the individual beneficiaries, partners, or stockholders are considered donors and may be liable for the gift and GST taxes. The donor is responsible for paying the gift tax. However, if the donor does not pay the tax, the person receiving the gift may have to pay the tax.
• If a donor dies before filing a return, the donor's executor must file the return.

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.