Read the part about split gifts. Common misconception about filing 709s and be aware that what we're talking about is a gift from one person to one recipient......you can give up to the exclusion amount to any number of persons without having to file a return.
file:///C:/1/10-19-21%20W420T%20-%20FINAL.pdf
If you're splitting gifts and the total gift is of community property one spouse still needs to file a 709 and get the other's consent on the form unless the gift is below ONE spouse's exclusion.....that would be $18,000 for 2024. That is only one spouse needs to file if the total amount is below the exclusion amount like $30k in your example. Avoid filing by having each party make a gift up to the exclusion amount. If only one spouse makes the gift and it's say $30k then that party needs to file a 709 and get the other's consent on the form but only one 709 needs to be filed.
Does my interpretation sound correct?
No and here's a better example.
You and you alone make a gift to a family member of $36,000 this year when the annual exclusion is $18,000 per person. You make this gift from an account you hold with your spouse as community property. You need to file a 709 and get your spouse's consent to split half of the $36,000 (HER HALF). It doesn't matter that both of you could have given $18,000 each without filing a 709 because YOU are the one who gave the $36,000.
Here's one more tidbit of info......IF you gave the family member $100,000 instead of $36,000 then you AND your spouse would have to file separate 709s.
