Hi DaveF1006 -- I think there is an issue with your reading of the instructions on the i709. I have pasted below the part you copied but also the preceding text. As you can see, it says that "Nonresidents not citizens of the United States are subject to gift and GST taxes for gifts of tangible property situated in the United States." Hence the following text stating "If you are a nonresident not a citizen of the United States who made a gift subject to gift tax, you must file a gift tax return when any of the following apply.." only applies, as stated, to those who "made a gift subject to gift tax" that also meets the subsequent criteria.
Hence none of this applies to nonresident noncitizens unless the gift consists of trangible property situated in the United States, i.e. property with a physical presence like real estate or artwork or whatever. My interpretation is reinforced by the other text that states "Under certain circumstances, they are also subject to gift and GST taxes for gifts of intangible property. See section 2501(a)." However, section 2501(a) seems to refer to citizens who have lost their citizenship. Hence if you were never a US citizen and the gift consists of intangible property, it appears that those gifts are not subject to gift and GST taxes and hence no filing of form 709 is required.
===== full quote from i709 below ======
Nonresidents not citizens of the United States are subject to gift and GST taxes for gifts of tangible property situated in the United States. A person is considered a nonresident not a citizen of the United States if, at the time the gift is made, (1) was not a citizen of the United States and did not reside there, or (2) was domiciled in a U.S. possession and acquired citizenship solely by reason of birth or residence in the possession. Under certain circumstances, they are also subject to gift and GST taxes for gifts of intangible property. See section 2501(a).
Instructions for Form 709 (2022)
If you are a nonresident not a citizen of the United States who made a gift subject to gift tax, you must file a gift tax return when any of the following apply.
• You gave any gifts of future interests. • Your gifts of present interests to any
donee other than your spouse total more than $16,000.
• Your outright gifts to your spouse who is not a U.S. citizen total more than $164,000.
