I wasn't asking which lines to complete. There are lines 12-18 in Part 1 and Part 2. I understand both of those Parts. I believe you meant Part 1.
The question is about Form 709 Schedule A Part 1, "Gifts Subject Only to Gift Tax", which has no line numbers.
The instructions are weird. Page 1, "Who must file" says community property requires 2 separate forms.
Page 6, "Split Gifts" also says 2 separate forms are required when gift splitting with a few inapplicable (to us) exceptions. Schedule A of the form talks about dividing the gift in half. But we already divided the gift in half, half on each of 2 709s.
It's as if the IRS is being purposely confusing. First time that ever happened!
