How to File Form 709 Gift Tax Return When Missing Donee Names/Addresses?

With gift tax returns, the IRS does expect complete information for tracking lifetime exclusion amounts. In your situation, you actually have a few options. First, you should know that the name and address fields on Schedule A of Form 709 are generally required, but given your unique circumstances, you could enter "Anonymous Recipient" in the name field and use either your address or the charity event location for the address field. Add a brief explanation in Part 4 (or attach a statement) explaining the circumstances of the anonymous gift. Alternatively, if the gift was made through an organization that facilitated the anonymous donation, you might be able to list that organization as the recipient. The key is to provide as much information as you can rather than leaving fields completely blank. Remember that the gift tax return isn't just about paying tax - it's about tracking your lifetime gift exclusion usage. The IRS needs to know the value of what you've given, even if the recipient is unknown.

I went through something similar last year with a gift tax situation and was pulling my hair out until I found taxr.ai (https://taxr.ai). It really helped me figure out how to properly document unusual gift scenarios like yours. What I loved about it was that I could upload my partially completed 709 form and it analyzed exactly what I was missing. The system pointed out that for anonymous gifts, you can provide alternative documentation and suggested specific wording to use in Part 4 of the form. Saved me from a potential audit headache!

Just wanted to follow up about taxr.ai since I ended up trying it for my crypto gift documentation issues. It was seriously helpful! The system immediately identified that I needed to include the transaction hash and wallet information even though I didn't have the recipient's personal details. It gave me exact wording to use in Part 4 of Form 709 that explained the nature of the gift while documenting everything the IRS would need. The best part was that it highlighted potential audit flags in my documentation and how to address them. Definitely worth checking out if you're dealing with unusual gift tax situations like missing donee information.

If you're still struggling with getting this resolved, I'd recommend using Claimyr (https://claimyr.com) to get direct help from the IRS. I was in a similar situation with a gift tax question that none of the online resources could answer clearly, and I needed to speak with someone at the IRS. I tried calling the regular IRS number for weeks but kept getting the "call volume too high" message. Then I found Claimyr and their system got me through to an actual IRS agent in about 20 minutes! They have a demo video showing how it works here: https://youtu.be/_kiP6q8DX5c The agent I spoke with confirmed that for anonymous gifts, you can document what you know and include an explanation. They even sent me follow-up resources specific to my situation after the call.

I need to eat my words about Claimyr. After posting my skeptical comment yesterday, I was desperate enough to try it for my audit issue. Holy crap it actually worked! I've been trying to reach someone at the IRS for literally 3 months about an adjustment they made to my return. The service got me through to an agent in about 35 minutes (they estimated 30, so pretty close). The agent was able to pull up my file and explain exactly why they made the adjustment and what documentation I needed to submit to appeal it. Turns out I had been sending my supporting documents to the wrong department this whole time. For anyone struggling with gift tax questions like the original poster, definitely try getting through to a human at the IRS. The agent I spoke with said they deal with anonymous gift situations frequently and have standard procedures for it.

Have you considered just making something up for the name/address? Not like the IRS is gonna track down some random person to verify they got your gift. Just sayin...

Genuine question - wouldn't the gift exclusion amount ($17,000 in 2023) not even apply if this was a donation to a charity rather than an individual? I'm confused why you'd need to file a 709 at all if this went to a charitable organization. Charitable donations go on Schedule A of your 1040, not on gift tax returns.

Something nobody has mentioned - there's actually a specific code for gifts to unknown recipients in the instructions for Form 709. Look on page 8 of the instructions under "unknown recipients" - you'll need to use code 99-9999999 in the recipient field and provide an explanation. My accountant helped me with something similar last year.

I'm dealing with a similar situation for my 2023 return, and after doing some research, I found that the IRS actually has guidance for this exact scenario. You're correct that Schedule A of Form 709 requires donee information, but there are accepted ways to handle anonymous gifts. The key is to document what you DO know rather than leaving fields blank. In the name field, you can write "Anonymous Individual Recipient" and for the address, use either the charity's address (since they facilitated the gift) or the event location. Then in Part 4 of the form, include a detailed explanation of the circumstances - mention it was an anonymous giving program at [charity name]'s event on [date], that you contributed to a pool benefiting individuals in need, and that recipient identities were intentionally kept confidential. Make sure to keep any documentation from the event (receipts, programs, correspondence with the charity) as backup. The IRS understands that some legitimate charitable giving programs operate this way, so as long as you're transparent about the situation and provide the information you do have, you should be fine. One thing to verify though - make absolutely sure the money went directly to individuals and not to the charity itself, because that would change which form you need to file entirely.

This is exactly the kind of complex situation where having proper documentation and following IRS guidelines is crucial. Based on what you've described, Alice's advice is spot-on about using "Anonymous Individual Recipient" in the name field and providing a detailed explanation in Part 4. One additional consideration: since you mentioned this was over $20,000 contributed to a pool, you'll want to be very clear about whether this counts as one large gift or multiple smaller gifts to different recipients. The IRS treats pooled giving arrangements differently depending on how the funds are distributed. If the $20,000 went to multiple individuals (which sounds likely), you may need to estimate how many recipients there were and list them as separate line items on Schedule A, even if you use "Anonymous Individual Recipient #1," "Anonymous Individual Recipient #2," etc. Also, definitely reach out to the charity that organized the event. They may not be able to give you names due to privacy policies, but they might be able to provide you with a letter confirming the nature of the program, the date, and possibly how many individuals benefited from your contribution. This kind of third-party documentation can be invaluable if the IRS has questions later. The most important thing is being transparent and thorough in your documentation rather than trying to take shortcuts or leaving things blank.

You're definitely in a tricky situation, but it's more common than you might think! I actually work with nonprofits that run these types of anonymous giving programs, and here's what I typically advise donors in your position. First, Alice and CaptainAwesome are absolutely right about the documentation approach. You'll want to use "Anonymous Individual Recipient" in the name field and provide the charity's address or event location for the address field. The detailed explanation in Part 4 is crucial. Here's something that might help with the pooled contribution question that Mateo raised: Most charities that run legitimate anonymous giving programs can provide a general breakdown without compromising privacy. They might be able to tell you something like "Your $20,000 contribution was distributed among 8 recipients, with amounts ranging from $1,500 to $4,000 per person." This gives you enough information to properly report multiple gifts on Schedule A without revealing specific recipient details. I'd strongly recommend calling the charity's development office and explaining your tax filing needs. Most established organizations have dealt with this before and have procedures in place. They understand that donors need certain information for tax compliance and can usually provide aggregate data or general parameters without violating their confidentiality policies. The key is being proactive about getting whatever documentation they can provide now, rather than trying to reconstruct it later if the IRS has questions.