§ 28.6091-1 Place for filing returns.
(a) In general. A U.S. recipient, as defined in § 28.2801-2(e), must file Form 708, United States Return of Tax for Gifts and Bequests Received from Covered Expatriates, with the Internal Revenue Service in the manner prescribed by the instructions issued with respect to that form.
(b) Applicability date. This section applies on and after January 14, 2025.