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@PattiF Thank you for your reply!

 

Does this mean we also don't need to file Form 709 if one bought $10,000 savings I bond as a gift for the spouse (non-citizen) in 2022 and delivered it in 2023?

 

Then do we need to file Form 709 if the fund for the $20,000 gift savings I bond to the child  was from an account which only one spouse is the account owner but both parents agree to give the gift?