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Form 709, the United States Gift (and Generation-Skipping Transfer) Tax Return, should be sent to the address specified in the instructions for the form, which varies depending on whether you are enclosing a payment. Generally, if you are not making a payment, you should send it to the appropriate IRS address based on your state of residence. For precise details, always refer to the latest IRS guidelines or instructions accompanying Form 709.

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2mo ago

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