United States Gift (and Generation-Skipping Transfer) Tax Return                                                  OMB No. 1545-0020
Form 709
Department of the Treasury                                                                                                                         Go to www.irs.gov/Form709 for instructions and the latest information.
Internal Revenue Service                                                                                                                                                 (For gifts made during calendar year 2023)                                          2023 
                                                                                               1  Donor’s first name and middle initial                                       2  Donor’s last name                            3 Donor’s social security number 

                                                                                               4  Address (number, street, and apartment number)                                                                              5  Legal residence (domicile) 

                                                                                               6  City or town, state or province, country, and ZIP or foreign postal code                                                    7  Citizenship (see instructions) 

                                                                                               8                           If the donor died during the year, check here   and enter date of death                                                 ,                  .    Yes  No 
                                                                                               9                           If you extended the time to file this Form 709, check here 
                                                                                               10                          Enter the total number of donees listed on Schedule A. Count each person only once
                                                                                               11 a                        Have you (the donor) previously filed a Form 709 (or 709-A) for any other year? If “No,” skip line 11b  . .             . . .     .       .
                                                                                                                         b Has your address changed since you last filed Form 709 (or 709-A)?        . . .          .  .  . . .  . . .             . . .     .       .
                                                                                               12                          Gifts by husband or wife to third parties. Do you consent to have the gifts (including generation-skipping transfers) made 
                                                                                                                           by you and by your spouse to third parties during the calendar year considered as made one-half by each of you? See 
                                                                                                                           instructions. (If the answer is “Yes,” the following information must be furnished and your spouse must sign the consent 
                                                                                                                           shown below. If the answer is “No,” skip lines 13–18.)  .      . .      . . . .          .  .  . . .  . . .             . . .     .       .
                                                                                               13                          Name of consenting spouse                                                                14 SSN 
                                                                                               15                          Were you married to one another during the entire calendar year? See instructions           .  . . .  . . .             . . .     .       .
                                                                    Part 1—General Information 16                          If line 15 is “No,” check whether married     divorced or      widowed/deceased, and give date. See instructions
                                                                                               17                          Will a gift tax return for this year be filed by your spouse? If “Yes,” mail both returns in the same envelope          . . .     .       .
                                                                                               18                          Consent of Spouse. I consent to have the gifts (and generation-skipping transfers) made by me and by my spouse to third parties during the calendar 
                                                                                                                           year considered as made one-half by each of us. We are both aware of the joint and several liability for tax created by the execution of this consent. 
                                                                                               Consenting spouse’s signature                                                                                                                       Date
                                                                                               19                          Have you applied a DSUE amount received from a predeceased spouse to a gift or gifts reported on this or a previous Form 
                                                                                                                           709? If “Yes,” complete Schedule C  .       . . .     . .  .   . .      . . . .          .  .  . . .  . . .             . . .     .       .
                                                                                               20                          Does any gift or other transfer reported on this Form 709 include a digital asset (or a financial interest in a digital asset)? See instructions
                                                                                                                           1 Enter the amount from Schedule A, Part 4, line 11  .     .   . .      . . . .          .  .  . . .  . . .             .   1 
                                                                                                                           2 Enter the amount from Schedule B, line 3      .     . .  .   . .      . . . .          .  .  . . .  . . .             .   2 
                                                                                                                           3 Total taxable gifts. Add lines 1 and 2  .   . .     . .  .   . .      . . . .          .  .  . . .  . . .             .   3 
                                                                                                                           4 Tax computed on amount on line 3 (see Table for Computing Gift Tax in instructions)            . .  . . .             .   4 
                                                                                                                           5 Tax computed on amount on line 2 (see Table for Computing Gift Tax in instructions)            . .  . . .             .   5 
                                                                                                                           6 Balance. Subtract line 5 from line 4  .     . .     . .  .   . .      . . . .          .  .  . . .  . . .             .   6 
                                                                                                                           7 Applicable credit amount. If donor has DSUE amount from predeceased spouse(s) or Restored Exclusion 
                                                                                                                             Amount, enter amount from Schedule C, line 5; otherwise, see instructions              .  .  . . .  . . .             .   7 
                                                                                                                           8 Enter the applicable credit against tax allowable for all prior periods (from Sch. B, line 1, col. C) . .             .   8 
                                                                                                                           9 Balance. Subtract line 8 from line 7. Do not enter less than zero  .    . . .          .  .  . . .  . . .             .   9 
                                                                                                                          10 Enter 20% (0.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, 
                                                                                                                             and before January 1, 1977. See instructions        . .  .   . .      . . . .          .  .  . . .  . . .             .   10 
                                                                                                                          11 Balance. Subtract line 10 from line 9. Do not enter less than zero      . . .          .  .  . . .  . . .             .   11 
                                                                                                                          12 Applicable credit. Enter the smaller of line 6 or line 11  . . .      . . . .          .  .  . . .  . . .             .   12 
                                                                                                                          13 Credit for foreign gift taxes (see instructions)    . .  .   . .      . . . .          .  .  . . .  . . .             .   13 
                                                                                                  Part 2—Tax Computation  14 Total credits. Add lines 12 and 13 .      . . .     . .  .   . .      . . . .          .  .  . . .  . . .             .   14 
                                                                                                                          15 Balance. Subtract line 14 from line 6. Do not enter less than zero      . . .          .  .  . . .  . . .             .   15 
                                                                                                                          16 Generation-skipping transfer taxes (from Schedule D, Part 3, col. G, total)  .         .  .  . . .  . . .             .   16 
                                                                                                                          17 Total tax. Add lines 15 and 16  . .       . . .     . .  .   . .      . . . .          .  .  . . .  . . .             .   17 
                                                                                                                          18 Gift and generation-skipping transfer taxes prepaid with extension of time to file  .        . . .  . . .             .   18 
                                                                                                                          19 If line 18 is less than line 17, enter balance due. See instructions    . . .          .  .  . . .  . . .             .   19 
                                                                                                                          20 If line 18 is greater than line 17, enter amount to be refunded       . . . .          .  .  . . .  . . .             .   20 
                                                                                                                                Under penalties of perjury, I declare that I have examined this return, including any accompanying schedules and   May the IRS discuss this return  
                                                                                                                                statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer 
                                                                                               Sign                             (other than donor) is based on all information of which preparer has any knowledge.                                with the preparer shown below?  
                                                                                                                                                                                                                                                   See instructions.       Yes No 
                                                                                               Here 
                                                                                                                                Signature of donor                                                                    Date
                                                                                                                                Print/Type preparer’s name                    Preparer’s signature                          Date
                                                                                               Paid                                                                                                                                                Check         if   PTIN
                                                                                                                                                                                                                                                   self-employed 
                                  Attach check or money order here.                            Preparer 
                                                                                                                                Firm’s name                                                                                                        Firm’s EIN
                                                                                               Use Only                         Firm’s address                                                                                                     Phone no. 
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see the instructions for this form.                                                                                                                               Cat. No. 16783M                    Form 709 (2023)

Form 709 (2023)                                                                                                                                               Page 2
SCHEDULE A                   Computation of Taxable Gifts (Including transfers in trust) (see instructions) 
A    Does the value of any item listed on Schedule A reflect any valuation discount? If “Yes,” attach explanation               .   . .    . .  .      Yes       No 
B          Check here if you elect under section 529(c)(2)(B) to treat any contributions made this year to a qualified tuition program as made ratably over a 
           5-year period beginning this year. See instructions. Attach explanation. 
Part 1—Gifts Subject Only to Gift Tax. Gifts less political organization, medical, and educational exclusions. See instructions. 
     A                       B                                                 C           D               E                 F               G              H 
Item                   • Donee’s name and address                                     Donor’s adjusted     Date          Value at     For split gifts, Net transfer 
number                 • Relationship to donor (if any)                                  basis of gift   of gift      date of gift    enter 1/ 2of     (subtract col. G 
                       • Description of gift                                                                                               column F    from col. F) 
                       • If the gift was of securities, give CUSIP no.   
                       • If closely held entity, give EIN 
     1

    Gifts made      by spouse—complete only if you are splitting gifts with     your     spouse and he/she     also made     gifts.                         

Total of Part 1. Add amounts from Part 1, column H  .                    . . . .   .  .  .     .  .    . .     . .  .    .   .  .   . .    . .  .
Part 2—Direct Skips.         Gifts that are direct skips and are subject to both gift tax and generation-skipping transfer tax. You must list the gifts in             
chronological order. 
     A                       B                                                 C           D               E                 F               G              H 
Item                   • Donee’s name and address                            2632(b)   Donor’s adjusted    Date          Value at     For split gifts, Net transfer 
number                 • Relationship to donor (if any)                      election    basis of gift   of gift      date of gift    enter 1/ 2of     (subtract col. G 
                       • Description of gift                                   out                                                         column F    from col. F) 
                       • If the gift was of securities, give CUSIP no.   
                       • If closely held entity, give EIN 
     1

    Gifts made      by spouse—complete only if you are splitting gifts with     your     spouse and he/she     also made     gifts.                         

Total of Part 2. Add amounts from Part 2, column H           .           . . . .   .  .  .     .  .    . .     . .  .    .   .  .   . .    . .  .
Part 3—Indirect Skips and Other Transfers in Trust. Gifts to trusts that are indirect skips as defined under section 2632(c) or to trusts that 
are currently subject to gift tax and may later be subject to generation-skipping transfer tax. You must list these gifts in chronological order.
     A                       B                                                 C           D               E                 F               G              H 
Item                   • Donee’s name and address                            2632(c)   Donor’s adjusted    Date          Value at     For split gifts, Net transfer 
number                 • Relationship to donor (if any)                      election    basis of gift   of gift      date of gift    enter 1/ 2of     (subtract col. G 
                       • Description of gift                                                                                               column F    from col. F) 
                       • If the gift was of securities, give CUSIP no.   
                       • If closely held entity, give EIN 
     1

     Gifts made     by spouse—complete only if you are splitting gifts with     your     spouse and he/she     also made     gifts.                         

Total of Part 3. Add amounts from Part 3, column H  .                    . . . .   .  .  .     .  .    . .     . .  .    .   .  .   . .    . .  .
(If more space is needed, attach additional statements.)                                                                                               Form 709 (2023) 

Form 709 (2023)                                                                                                                              Page 3
Part 4—Taxable Gift Reconciliation 
1  Total value of gifts of donor. Add totals from column H of Parts 1, 2, and 3  . . .  .        . . . .   . . . .             1 
2  Total annual exclusions for gifts listed on line 1 (see instructions)  . . .  . . .  .        . . . .   . . . .             2 
3  Total included amount of gifts. Subtract line 2 from line 1  . .   .     . .  . . .  .        . . . .   . . . .             3 
Deductions (see instructions) 
4  Gifts of interests to spouse for which a marital deduction will be claimed, based on item
   numbers                                           of Schedule A  . .     . .  . . .  .          4 
5  Exclusions attributable to gifts on line 4 . .    .   . .   .  .   .     . .  . . .  .          5 
6  Marital deduction. Subtract line 5 from line 4  . .   . .   .  .   .     . .  . . .  .          6 
7  Charitable deduction, based on item numbers                                less exclusions      7 
8  Total deductions. Add lines 6 and 7 .      . .    .   . .   .  .   .     . .  . . .  .        . . . .   . . . .             8 
9  Subtract line 8 from line 3 .   . . .      . .    .   . .   .  .   .     . .  . . .  .        . . . .   . . . .             9 
10 Generation-skipping transfer taxes payable with this Form 709 (from Schedule D, Part 3, col. G, total)  . . . .            10 
11 Taxable gifts. Add lines 9 and 10. Enter here and on page 1, Part 2—Tax Computation, line 1  .      .   . . . .            11 
Terminable Interest (QTIP) Marital Deduction. (See instructions for Schedule A, Part 4, line 4.) 
   If a trust (or other property) meets the requirements of qualified terminable interest property under section 2523(f), and: 
   a. The trust (or other property) is listed on Schedule A; and 
   b. The value of the trust (or other property) is entered in whole or in part as a deduction on Schedule A, Part 4, line 4, then the donor shall be 
     deemed to have made an election to have such trust (or other property) treated as qualified terminable interest property under section 2523(f). 
   If less than the entire value of the trust (or other property) that the donor has included in Parts 1 and 3 of Schedule A is entered as a deduction 
   on line 4, the donor shall be considered to have made an election only as to a fraction of the trust (or other property). The numerator of this 
   fraction is equal to the amount of the trust (or other property) deducted on Schedule A, Part 4, line 6. The denominator is equal to the total 
   value of the trust (or other property) listed in Parts 1 and 3 of Schedule A. 
   If you make the QTIP election, the terminable interest property involved will be included in your spouse’s gross estate upon his or her death 
   (section 2044). See instructions for line 4 of Schedule A. If your spouse disposes (by gift or otherwise) of all or part of the qualifying life income 
   interest, he or she will be considered to have made a transfer of the entire property that is subject to the gift tax. See Transfer of Certain Life 
   Estates Received From Spouse in the instructions. 

12 Election Out of QTIP Treatment of Annuities 
     Check here if you elect under section 2523(f)(6) not to treat as qualified terminable interest property any joint and survivor annuities that are 
   reported on Schedule A and would otherwise be treated as qualified terminable interest property under section 2523(f). See instructions. Enter the 
   item numbers from Schedule A for the annuities for which you are making this election
SCHEDULE B         Gifts From Prior Periods 
If you answered “Yes” on line 11a of page 1, Part 1, see the instructions for completing Schedule B. If you answered “No,” skip to the 
Tax Computation on page 1 (or Schedule C or D, if applicable). Complete Schedule A before beginning Schedule B. See instructions 
for recalculation of the column C amounts. Attach calculations.
   A                                            B                                                  C             D                      E 
Calendar year or                       Internal Revenue office                       Amount of applicable    Amount of specific         Amount of 
calendar quarter                     where prior return was filed                       credit (unified credit)    exemption for prior  taxable gifts 
(see instructions)                                                                      against gift tax   periods ending before 
                                                                                        for periods after    January 1, 1977 
                                                                                        December 31, 1976 

1  Totals for prior periods  . .   . . .      . .    .   . .   .  .   .     . .    1 

2  Amount, if any, by which total specific exemption, line 1, column D, is more than $30,000       . . .   . . . .             2 
3  Total amount of taxable gifts for prior periods. Add amount on line 1, column E, and amount, if any, on line 2. Enter 
   here and on page 1, Part 2—Tax Computation, line 2      .   .  .   .     . .  . . .  .        . . . .   . . . .             3 
(If more space is needed, attach additional statements.)                                                                                Form 709 (2023) 

Form 709 (2023)                                                                                                                                             Page 4
SCHEDULE C               Deceased Spousal Unused Exclusion (DSUE) Amount and Restored Exclusion
Provide the following information to determine the DSUE amount and applicable credit received from prior spouses. Complete Schedule A 
before beginning Schedule C.
                              A                                          B               C                      D                  E                     F 
                  Name of deceased spouse                        Date of death   Portability election    If “Yes,” DSUE    DSUE amount applied        Date of gift(s)      
          (dates of death after December 31, 2010, only)                                 made?           amount received   by donor to lifetime   (enter as mm/dd/yy 
                                                                                                            from spouse       gifts (list current for Part 1 and as 
                                                                                   Yes        No                                and prior gifts)  yyyy for Part 2)
    Part 1—DSUE RECEIVED FROM LAST DECEASED                              SPOUSE                                                                       

     Part 2—DSUE RECEIVED FROM PREDECEASED                               SPOUSE(S)                                                                     

TOTAL (for all DSUE amounts applied from column E for Part 1 and Part 2)  .              . .    . .    .    .   . . .    .
1         Donor’s basic exclusion amount (see instructions)  .           . .   . .     . . .    . .    .    .   . . .    . .    .  .    1 
2         Total from column E, Parts 1 and 2 .          . .    . .     . . .   . .     . . .    . .    .    .   . . .    . .    .  .    2
3         Restored Exclusion Amount (see instructions)           .     . . .   . .     . . .    . .    .    .   . . .    . .    .  .    3
4         Add lines 1, 2, and 3  . . .       . .        . .    . .     . . .   . .     . . .    . .    .    .   . . .    . .    .  .    4
5         Applicable credit on amount in line 4 (see Table for Computing Gift Tax in the instructions). Enter here and on line 7, 
          Part 2—Tax Computation     .       . .        . .    . .     . . .   . .     . . .    . .    .    .   . . .    . .    .  .    5
SCHEDULE D           Computation of Generation-Skipping Transfer Tax 
Note: Inter vivos direct skips that are completely excluded by the GST exemption must still be fully reported (including value and exemptions 
claimed) on Schedule D. 
Part 1—Generation-Skipping Transfers. List items from Schedule A first, then items to be reported on Schedule D, including any transfers 
subject to an Estate Tax Inclusion Period (ETIP).
          A                                               B                                       C                        D                           E 
     Item number                               Description                                      Value                   Nontaxable                Net transfer 
(from Schedule A,                            (only for ETIP transfers)                     (from Schedule A,        portion of transfer           (subtract col. D 
Part 2, col. A, then                                                                        Part 2, col. H,                                       from col. C) 
    ETIP transfers,                                                                        or close of ETIP 
          if any)                                                                          described in col. B) 
          1

Gifts made     by spouse (for gift splitting only)                                                                                                          

(If more space is needed, attach additional statements.)                                                                                          Form 709 (2023) 

Form 709 (2023)                                                                                                                                     Page 5
Part 2—GST Exemption Reconciliation (Section 2631) and Section 2652(a)(3) Election 
Check here         if you are making a section 2652(a)(3) (special QTIP) election. See instructions. 
Enter the item numbers from Schedule A of the gifts for which you are making this election
1     Maximum allowable exemption (see instructions)                     . . . .  .    .    . . . . . .     .      . . . . .     .       1 

2     Total exemption used for periods before filing this return             . .  .    .    . . . . . .     .      . . . . .     .       2 

3     Exemption available for this return. Subtract line 2 from line 1  .         .    .    . . . . . .     .      . . . . .     .       3 

4     Exemption claimed on this return from Part 3, column C, total below  .                . . . . . .     .      . . . . .     .       4 

5     Automatic  allocation  of  exemption  to  transfers  reported  on  Schedule  A,  Part  3.  To  opt  out  of  the  automatic 
      allocation rules, you must attach an “Election Out” statement. See instructions             . . .     .      . . . . .     .       5 

6     Exemption allocated to transfers not shown on line 4 or line 5 above. You must attach a “Notice of Allocation.” 
      See instructions  .      .        . .       . .        . . .     . . . . .  .    .    . . . . . .     .      . . . . .     .       6 

7     Add lines 4, 5, and 6  .          . .       . .        . . .     . . . . .  .    .    . . . . . .     .      . . . . .     .       7 

8     Exemption available for future transfers. Subtract line 7 from line 3            .    . . . . . .     .      . . . . .     .       8 
Part 3—Tax Computation 
      A                        B                               C                  D                 E                      F               G 
Item number               Net transfer              GST exemption            Divide col. C        Inclusion ratio      Applicable rate     Generation-skipping  
(from Schedule D,  (from Schedule D,                         allocated         by col. B          (Subtract col. D     (multiply col. E    transfer tax   
      Part 1)             Part 1, col. E)                                                         from 1.000)          by 40% (0.40))      (multiply col. B 
                                                                                                                                           by col. F) 
      1

Gifts made      by spouse (for gift     splitting only)                                                                                         

Total  exemption  claimed.  Enter  here                                      Total generation-skipping transfer tax. Enter here; on page 
and on Part 2, line 4, above. May not                                        3, Schedule A, Part 4, line 10; and on page 1, Part 2—Tax 
exceed Part 2, line 3, above  .         . .                                  Computation, line 16 . . .     .      . . . . .     .    .
(If more space is needed, attach additional statements.)                                                                                   Form 709 (2023)