A gift tax return is filed with annual income taxes on Form 709. This form is required for gifts of over $11,000 to someone other than a spouse, or where a married couple is splitting a gift. If the gift is something the recipient cannot actually possess, enjoy, or receive income from until sometime in the future, Form 709 must be filed. It must also be filed where a person gives his or her spouse an interest in property that will be ended by some future event.

A gift tax return is not required for gifts to political organizations and gifts made for payment of tuition or medical expenses. A gift tax return is not required for certain charitable gifts, including those made to a qualified conservation easement. Under certain circumstances, a charitable gift also need not be reported if the gift is for an entire interest in property.