Form 709 does not allow "Joint" filing. Even if you are splitting a gift between you and your spouse, you each report Form 709, but the two forms should be mailed to the IRS in the same envelope.
If you are splitting a gift between you and your spouse, you must each consent on one-another's Form 709 and agree to have the gift amount split.
You have the option of claiming the entire amount of the gift and file only one Form 709.
If the anticipated worth of you and your wife's estates is such that the lifetime limit is of no concern, and filing only one Form 709 is appealing, file just one Form 709 for the gift as made by one Taxpayer.
According to the IRS:
“A married couple may not file a joint gift tax return. However, if after reading the instructions below, you and your spouse agree to split your gifts, you should file both of your individual gift tax returns together (that is, in the same envelope) to help the IRS process the returns and to avoid correspondence from the IRS.”
Form 709
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