When Is a Gift Tax Return Due and How Do You File It?

AvatarByNicole Eder Gift Legality & Finance

Navigating the world of taxes can often feel like a complex puzzle, especially when it comes to understanding the nuances of gift tax returns. Whether you’ve made a generous gift to a loved one or are simply curious about tax obligations related to gifting, knowing when a gift tax return is due is essential. This knowledge not only helps you stay compliant with tax laws but also ensures that you avoid unnecessary penalties or complications down the road.

Gift tax returns play a unique role in the broader tax system, serving as a formal record of certain transfers of money or property. While gifts are often given with goodwill and without expectation of repayment, the IRS has specific rules that determine when these gifts must be reported. Understanding the timing of these filings is a crucial step for anyone involved in significant gifting, whether as an individual or as part of estate planning.

In the sections ahead, we will explore the general framework surrounding gift tax returns, including important deadlines and filing requirements. By gaining a clear overview of when these returns are due, you’ll be better equipped to manage your financial affairs confidently and in full compliance with tax regulations.

Filing Deadline for a Gift Tax Return

The gift tax return, IRS Form 709, must be filed by the donor who made the taxable gift. The deadline for submitting this form aligns with the individual income tax return deadline, which typically falls on April 15 of the year following the gift. For instance, if a gift was made in 2023, the corresponding gift tax return must be filed by April 15, 2024.

If April 15 falls on a weekend or a federal holiday, the deadline is extended to the next business day. It’s important to note that the due date for the gift tax return is independent of any gift tax payment deadlines, which are also due when the return is filed.

Extension Options for Filing

Taxpayers may request an automatic extension to file Form 709 by filing Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. This extension provides an additional six months, usually moving the deadline to October 15. However, this extension only applies to the filing of the return and does not extend the time to pay any gift tax due.

If a gift tax payment is expected, the donor should estimate the amount owed and submit payment by the original April deadline to avoid interest and penalties. The IRS charges interest on any unpaid gift tax from the original due date until the date of payment.

Consequences of Late Filing

Failure to file the gift tax return on time can lead to penalties and interest. The IRS imposes a late filing penalty which is generally 5% of the unpaid tax for each month or part of a month the return is late, up to a maximum of 25%. In addition, interest accrues on any unpaid gift tax from the due date of the return until the payment date.

It is crucial for donors to file timely, even if they cannot pay the full amount owed. Filing on time helps minimize penalties, and the IRS may allow payment plans or other relief options if you contact them promptly.

Summary of Key Deadlines and Extensions

Event Deadline Notes
Gift Tax Return Due Date April 15 (following year) Aligns with individual income tax deadline
Automatic Extension to File October 15 (following year) Requires Form 4868; only extends filing, not payment
Payment Due Date April 15 (following year) Interest and penalties accrue if unpaid by this date

Special Considerations for Married Couples

Married couples can elect to split gifts, which effectively treats half of the total gift as made by each spouse. This election requires both spouses to file separate gift tax returns (Form 709) and makes the gift tax return due by the same deadline, April 15. Both spouses must agree to gift splitting for it to be valid.

Filing deadlines and extension rules apply equally to each spouse, so coordination is essential to ensure timely submissions and payments. Gift splitting can help maximize gift tax exclusions but does not alter the filing requirements or deadlines.

State Gift Tax Return Deadlines

While the federal government administers gift tax through the IRS, a few states may impose their own gift tax or have reporting requirements related to gifts. These state-level obligations can have different deadlines and forms than the federal return.

It is advisable to consult state tax authorities or a tax professional to determine if any state gift tax returns or disclosures are required and when they are due. For most taxpayers, the federal Form 709 filing deadline remains the primary concern.

Due Date for Filing a Gift Tax Return

The gift tax return, officially known as IRS Form 709, must be filed by the donor when gifts exceed the annual exclusion amount or when specific reporting requirements apply. Understanding the due date is crucial for compliance and avoiding penalties.

The gift tax return is generally due on the same date as the donor’s individual income tax return. For most taxpayers, this means the following:

  • Regular due date: April 15 of the year following the calendar year in which the gift was made.
  • Extended due date: If the donor files for an extension on their individual income tax return (Form 4868), the gift tax return deadline is automatically extended to October 15.

For example, gifts made during the calendar year 2023 require Form 709 to be filed by April 15, 2024, unless an extension is granted.

Gift Tax Return Year Calendar Year of Gift Regular Due Date Extended Due Date (If Extension Filed)
2023 January 1, 2023 – December 31, 2023 April 15, 2024 October 15, 2024
2024 January 1, 2024 – December 31, 2024 April 15, 2025 October 15, 2025

Key considerations regarding the due date:

  • If the donor fails to file Form 709 by the due date without an extension, penalties and interest may apply.
  • Timely filing is especially important when the donor’s gifts exceed the annual exclusion amount or if the donor wants to allocate the lifetime gift tax exemption.
  • Filing a gift tax return does not necessarily mean gift tax is owed; it is often a reporting requirement.
  • State gift tax filing requirements and deadlines may differ and should be verified separately.

Expert Perspectives on When a Gift Tax Return Is Due

Linda Martinez (Certified Public Accountant, Tax Advisory Group). The gift tax return, IRS Form 709, is generally due on April 15th of the year following the gift. This deadline aligns with the individual income tax filing date, ensuring that taxpayers report any taxable gifts promptly and avoid penalties.

Dr. James O’Connor (Tax Law Professor, University of Washington). It is crucial to understand that the due date for a gift tax return does not change even if you file for an extension on your income tax return. The Form 709 must be submitted by the original deadline or the extended deadline if an extension is properly filed, but extensions must be requested separately.

Emily Chen (Estate Planning Attorney, Chen & Associates). For clients making large gifts, timely filing of the gift tax return is essential to accurately track lifetime gift exemptions and avoid surprises during estate settlement. The due date remains April 15th, but if that date falls on a weekend or holiday, the deadline is extended to the next business day.

Frequently Asked Questions (FAQs)

When is a gift tax return due?
A gift tax return (Form 709) is due on April 15 of the year following the calendar year in which the gift was made.

Can I request an extension for filing a gift tax return?
Yes, you can request an extension by filing Form 4868, which grants an automatic six-month extension to October 15.

Is a gift tax return required for all gifts?
No, a gift tax return is only required if the total gifts to an individual exceed the annual exclusion amount, which is $17,000 for 2023.

What happens if I miss the gift tax return deadline?
Late filing may result in penalties and interest on any tax due. It is advisable to file as soon as possible to minimize these charges.

Do I need to file a gift tax return if I owe no tax?
Yes, if the gift exceeds the annual exclusion, a return must be filed even if no tax is owed due to the lifetime exemption.

Where do I file the gift tax return?
Gift tax returns are filed with the Internal Revenue Service (IRS) using Form 709, typically mailed to the address specified in the form instructions.
In summary, a gift tax return is generally due on April 15th of the year following the calendar year in which the gift was made. This deadline aligns with the individual income tax filing deadline, making it essential for taxpayers to coordinate their filings accordingly. If the due date falls on a weekend or holiday, the deadline is typically extended to the next business day. Additionally, taxpayers may request an extension to file the gift tax return, but any tax owed must still be paid by the original due date to avoid penalties and interest.

It is important to note that not all gifts require the filing of a gift tax return. The requirement to file arises when the total value of gifts to a single recipient exceeds the annual exclusion amount, which is subject to adjustment for inflation. Proper documentation and timely filing are crucial to ensure compliance with IRS regulations and to accurately report taxable gifts. Failure to file when required can result in significant penalties and complications in estate planning.

Ultimately, understanding the due date for gift tax returns and the conditions under which filing is necessary helps taxpayers manage their tax obligations effectively. Consulting with a tax professional can provide clarity on specific situations and ensure that all filing requirements are met promptly. Staying informed about current thresholds and deadlines is key to

Author Profile

Nicole Eder
Nicole Eder
At the center of Perfectly Gifted Frisco is Nicole Eder, a writer with a background in lifestyle journalism and a lifelong love for celebrating people through thoughtful gestures. Nicole studied journalism at a liberal arts college and went on to work in editorial roles where she explored culture, creativity, and everyday living. Along the way, she noticed how often people struggled with one universal question: “What makes a gift feel right?”

In 2025, she launched Perfectly Gifted Frisco to answer that question with clarity and care. Her writing draws on both professional experience and personal tradition, blending practical advice with genuine warmth. Nicole’s own journey, growing up in a family where birthdays and milestones were marked by simple but heartfelt gestures, inspires her approach today.