To make the election to split gifts, spouses must file a Form 709 (Federal gift tax return).

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To split gifts between spouses, they must both agree to do so and indicate this by both filing a Form 709, which is the United States Gift (and Generation-Skipping Transfer) Tax Return. This allows the gifts to be treated as though they were made one-half by each spouse, effectively doubling the annual exclusion amount available to them.

To Make the Election to Split Gifts, Spouses Must File