Thanks TagTeam: so as a follow-up, do you think people in my situation should mail both spouses' gift returns in the same envelope? Line #17, which asks whether a return will be filed by spouse, and says to submit both in the same envelope, only needs to be answered if gift splitting was selected in #12. So the implication is that if gift splitting is not selected, the returns should be submitted separately. But I'm leaning towards putting them in the same envelope anyway to help the IRS connect the dots should they try to match the gifts to actual transfers.
