what do you mean by partner?
- Married same-sex couples will be able to make gifts to each other without incurring gift tax. The recipient spouse will then generally take the donor spouse’s tax basis in the property received. And they’ll qualify for gift splitting, where each spouse is treated as gifting one-half of the property gifted by the other.
special rules apply when spouses are not U.S. citizens. otherwise, gifts between spouses do not need to be reported. from 709 instructions page 8
