Why do you reference the exclusion amount as $14,000? I’m reading that it is $15,000 for 2019 and 2020? My thinking is that don’t have to file 709 if give no more than $15,000 to a child? Also, if both husband and wife each give the allowable exclusion amount to a child from joint checking account should separate checks be sent out to avoid having to do the 709 filing?
