708

United States Return of Tax for Gifts and Bequests Received From Covered Expatriates

Agency
IRS
Revision
December 2025
Fillable fields
1044
Pages
10
Official source
IRS form page
Checked
October 21, 2026
Fill 708 online
Page 1 of form 708

Form 708: Return of Tax for Gifts and Bequests Received From Covered Expatriates

Form 708 is the United States Return of Tax for Gifts and Bequests Received From Covered Expatriates. The form says it covers covered gifts or covered bequests received during one calendar year, and it is completed by the recipient: an individual, with boxes for a U.S. citizen or a U.S. resident (noncitizen), or a trust.

Part II figures the tax. It starts from the total value of covered gifts and covered bequests, subtracts the section 2801(c) exclusion for the calendar year, multiplies the result by 40% (0.40), and subtracts foreign gift or estate taxes paid on those gifts and bequests.

This is the December 2025 edition of the form. The form says to go to www.irs.gov/Form708 for instructions and the latest information. You can fill out the PDF free in your browser on this page and download the result without an account.

What's on Form 708

Part I: general information

The recipient's name, SSN or ITIN, or trust EIN, address and fiduciary, then Yes/No questions on lines 7 to 16 that point to the parts to complete.

Part II: tax computation

Total covered gifts and bequests, the section 2801(c) exclusion, tax at 40%, foreign taxes, any amount paid with Form 7004, tax due or overpayment with direct deposit fields.

Part III: covered expatriates

The name, expatriation date, identifying number and, if deceased, date of death of each covered expatriate the gifts or bequests came from.

Part IV: covered gifts and covered bequests

Section 1 lists gifts and bequests received, Section 2 lists distributions from non-electing foreign trusts, Section 3 covers prior-year receipts of electing and migrated foreign trusts, and Section 4 totals them.

Parts V and VI

Part V lists foreign gift or estate taxes paid for each item. Part VI figures the section 2801 ratio for each non-electing foreign trust that made a distribution.

Parts VII and VIII

Part VII holds the U.S. agent, prior distributions to U.S. recipients and permissible distributees. Part VIII is the declaration of a foreign trustee electing domestic treatment.

How to fill out Form 708

  1. 1

    Identify the recipient

    Enter the calendar year at the top, the recipient's or trust's name, the SSN or ITIN for an individual or the EIN for a trust, and the address. A trust also names its fiduciary and the fiduciary's title.

  2. 2

    Answer lines 7 to 16

    Each Yes points to more work: line 7 to Part IV, Section 1; line 8 to Part IV, Section 2 and Part VI; line 13b to Parts VII and VIII; line 16 to Part V. Line 11a sends an individual to line 16.

  3. 3

    List expatriates and gifts

    In Part III, enter each covered expatriate. In Part IV, Section 1, enter covered gifts and covered bequests in the order received, with the date of receipt, a description and the value.

  4. 4

    Foreign taxes and trusts

    If foreign gift or estate taxes were paid, complete Part V for each item. For a distribution from a non-electing foreign trust, complete Part VI for that trust before Part IV, Section 2.

  5. 5

    Figure the tax

    Carry the Part IV, Section 4 total to Part II, line 1. Subtract the line 2 exclusion, multiply line 3 by 40% (0.40), subtract foreign taxes and any amount paid with Form 7004.

  6. 6

    Sign

    The filer signs under penalties of perjury. A paid preparer completes the preparer block. A foreign trust electing domestic treatment also completes Part VIII.

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Filing, payment and what the form does not say

One calendar year per return

The form header says it is for covered gifts or covered bequests received during one calendar year.

Instructions, deadline and address

The form prints no due date and no mailing address. It says to go to www.irs.gov/Form708 for instructions and the latest information.

Paying

Part II, line 8 says that for details on how to pay, go to www.irs.gov/Payments or see the instructions.

Extended and protective returns

Line 9 asks whether the date to file this Form 708 was extended, and line 10 asks whether this is a protective Form 708. Part II, line 7 subtracts any amount paid with Form 7004.

U.S. agent

Part VII, line 10 asks whether the U.S. agent was designated by filing Form 2848, and line 11 asks for the date it was filed. The form says that if not, a valid designation has not been made.

Related forms

Who files Form 708?

  • Individual recipients

    Line 11a asks whether the filer is an individual, and line 11b asks the filer to check U.S. citizen or U.S. resident (noncitizen). An individual enters an SSN or ITIN on line 2.

  • Domestic trusts

    Line 12 asks whether the filer is a domestic trust. A trust enters its EIN on line 3 and the name and title of its fiduciary on lines 5 and 6.

  • Foreign trusts electing domestic treatment

    Line 13 covers a foreign trust electing to be treated as a domestic trust under section 2801(e)(4)(B)(iii). Its trustee signs the Part VIII declaration.

  • Migrated foreign trusts

    Line 14 asks whether the trust became a migrated foreign trust described in Reg. section 28.2801-4(a)(2)(iv) during the year. If so, Part VII, Section 2 applies.

  • Paid preparers

    A paid preparer signs in the Paid Preparer Use Only area with a PTIN, firm name, firm EIN and address.

The form is completed by the recipient of the covered gift or covered bequest, not by the expatriate who gave it.

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Questions about Form 708

Who files Form 708, the giver or the recipient?

The recipient. Part I asks for the recipient individual's name, or the filing trust's name, and the form lists the covered expatriate donor or decedent separately in Part III.

What rate does Form 708 use?

Part II, line 4 says to multiply the taxable amount on line 3 by 40% (0.40).

Is there an exclusion?

Part II, line 2 subtracts the amount of the section 2801(c) exclusion for the calendar year. The form does not print the amount and refers to the instructions.

Do foreign gift or estate taxes count?

Yes. Line 16 asks whether such taxes were paid, Part V lists them per item, and Part II, line 5 subtracts the total from the tax.

Can a foreign trust file Form 708?

The form has lines for a foreign trust electing to be treated as a domestic trust under section 2801(e)(4)(B)(iii). Its trustee signs the declaration in Part VIII.