File form 709 without filing 1040?

[zzz]

My mother needs to file IRS form 709 for gift tax. She does not file form 1040 annually since she only has social security income.   Can she file only form 709, without the 1040?

[xmasbaby0]

Form 709 is never part of an income tax return.  It has nothing to do with a Form 1040.   Form 709 is sent by itself to the IRS.

Gifts given to family members, friends or other individuals are not deductible.   Gifts received are not taxable to the person who received the gift, and are not entered on a tax return.

If your gift exceeds the yearly limit ($17,000 per individual)  imposed by the gift tax rules, then you will need to complete a Form 709 gift tax form and send it to the IRS, although it is very unlikely that you will owe any tax. 

TurboTax does not support Form 709.  It is not an income tax form and would not be included as part of an income tax return.

Here is a link to the form:

https://www.irs.gov/pub/irs-pdf/f709.pdf

https://turbotax.intuit.com/tax-tips/estates/the-gift-tax-made-simple/L5tGWVC8N

[Opus 17]

"Can she file only form 709, without the 1040?"

Yes.  Download the form and instructions, print the blank form, fill it in, and mail it to the address in the instructions.