@question_tax2025 having gone through this whole thread and generally agreeing with
(a) that there is a "taxable gift" amount specific to Spousal gifting where donee/ recipient is Non-Resident per section 2523 and follow-on section.
(b) that the current situation described is NOT a gift ( absent a donor spouse quit claim declaration or other such in-effect documentation) from one spouse to another . It is merely a pooling of bank interest between the spouses for ease of joint purchase.
(c) State laws as to marital property and/or community property needs to be taken into consideration.
Is there more one of us can do for you ?
pk
