You seem to be confused by the gift splitting part of this so you should know:
A married couple may not file a joint gift tax return. However, if after reading the instructions below, you and your spouse agree to split your gifts, you should file both of your individual gift tax returns together (that is, in the same envelope) to help the IRS process the returns and to avoid correspondence from the IRS.
The rest of it isn't that hard to follow but look at this link ........it's lines 12-18 in the instructions.
