Under certain circumstances, the gift-splitting election can be made even though the electing spouses no longer are married to each other.

Question

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The gift-splitting election can be made for gifts given during a year when the spouses were married, even if they are no longer married by the time the gift tax return is filed, as long as they were married at the time the gift was made and both are still living at the time the election is made.

Under Certain Circumstances, the Gift-Splitting Election Can Be Made Even