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us/guidance/irs/whats-new-estate-and-gift-tax/block-3 — Form 709-NA, United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States and Instructions for Form 709-NA, United States Gift (and Generation Skipping Transfer) Tax Return of nonresident not a citizen of the United States are now available · Axiom