Gifts to a spouse are not reported on a tax return, regardless of the amount gifted. Generally gifts to a spouse are not subject to the requirement to file a Form 709. What you have described is not an exception so there would be no reporting of the gift on a form 709.
See IRS Form 709 Instructions - https://www.irs.gov/pub/irs-pdf/i709.pdf
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, or if
your spouse is not a U.S. citizen and the
total gifts you made to your spouse during
the year exceed $149,000.
You also must 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.
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.
