Gifts to your spouse. You must file a gift tax return if you made
any gift to your spouse of a terminable interest that does not
meet the exception described in Life estate with power of
appointment, later, or if your spouse is not a U.S. citizen and the
total gifts you made to your spouse during the year exceed
$185,000.
You must also file a gift tax return to make the qualified
terminable interest property (QTIP) election described under
Line 12. Election Out of QTIP Treatment of Annuities, later.
Except as described earlier, you do not have to file a gift tax
return to report gifts to your spouse regardless of the amount of
these gifts and regardless of whether the gifts are present or
future interests
