@MinhT1 wrote:A gift of community property of $30,000 to a single donee is considered a gift of $15,000 from each spouse and does not have to be reported as it is below the annual gift exclusion of $17,000 for 2023.
Sorry but that's the wrong answer..... a gift tax return DOES need to be filed in that example. But only the spouse who makes the gift needs to file ONE 709 with the other spouse signing off on the split. If the gift is over the total that both can give then each need to file their own return.
FOR 2023: Married couple in community property state. One spouse gives a kid $34,000. That spouse needs to file a 709 with the other spouse's consent to split the $34,000. They file ONE 709.
IF the one spouse gave the kid $100,000, then they could still split BUT EACH spouse would have to file a 709.
