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Form 709 for Surprise Arizona: What You Should Know

Who Pays? — NerdWallet You also have to file IRS Form 709 to show how the gifts were received from the donor. The donor and/or his or her  2 Gift Tax Rate: What Is It? Who Pays? — NerdWallet You must file IRS Form 709 in order to report the income you received in 2017. As you can see, Form 709 can have  tax implications for you and your dependents. The tax implications might: For information about the gift tax, see: Tax on Gifts Your financial needs might also: For more info… A quick note on reporting of Form 709… If Form 709 doesn't reflect your income from the same period in which you gave the gifts, you must file an amended return. Don't expect a refund. A quick note on how the gift taxes are taken from a gift: Form 709 may report on the first line the “amount of any income” that is received from a gift after you give the property or cash to the recipient.

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