See the information specifically for gift splitting below and it would not be double. You are entering for each spouse as indicated by our Tax Expert @RobertB4444 .
- Gift splitting elected. Enter on Schedule A the entire value of every gift you made during the calendar year while you were married, even if the gift's value will be less than $18,000 after it is split in column (h) of Part 1, 2, or 3 of Schedule A.
- Gifts made by spouse. If you elected gift splitting and your spouse made gifts, list those gifts in the space below “Gifts made by spouse” in Part 1, 2, or 3. Report these gifts in the same way you report gifts you made.
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