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Gift Tax Services

Report gifts given or foreign gifts received

Standalone gift tax filing service for clients who need Form 709 (gift tax return) or Form 3520 (foreign gift reporting) without a full income tax return.

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Gift tax can be filed for any tax year within the statute of limitations

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Form 709

$120
Form 3520

$120
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Understanding Gift Tax

709
What is Form 709?

Form 709 is the United States Gift (and Generation-Skipping Transfer) Tax Return. It's used to report gifts you give to others that exceed the annual exclusion amount.

Annual Gift Exclusion (2025)

You can give up to $19,000 per person per year without needing to file Form 709. This limit applies to each recipient separately.

  • The $19,000 limit is PER RECIPIENT, not a total limit
  • Married couples can each give $19,000 ($38,000 total per recipient)
  • Payments directly to schools or medical providers don't count toward the limit
3520
What is Form 3520?

Form 3520 is the Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts. US persons must report large gifts received from foreign individuals or entities.

Reporting Threshold

You must file Form 3520 if you receive more than $100,000 in gifts from a foreign person or entity during the tax year.

Important: Aggregation Rules

Gifts from related sources must be combined when calculating the $100,000 threshold. This includes:

  • An individual + their controlled trust
  • An individual + their controlled corporation
  • Multiple gifts from the same family unit

Frequently Asked Questions

What's the difference between Form 709 and Form 3520?
Form 709 is for gifts you GIVE to others (over $19,000 per recipient). Form 3520 is for gifts you RECEIVE from foreign persons or entities (over $100,000 total).
Do I owe tax if I file Form 709?
Usually not. Filing Form 709 just reports the gift and reduces your lifetime gift/estate tax exemption. Most people never owe actual gift tax unless their total lifetime gifts exceed $13.99 million (2025).
What happens if I don't file Form 3520?
Penalties for not filing Form 3520 can be severe - up to 25% of the gift amount. It's important to file even if you didn't know about the requirement.
Can I file gift tax returns for previous years?
Yes. You can file gift tax returns for any year within the statute of limitations (typically 3 years, or 6 years if you underreported by 25% or more).