Thankyou for your reply. Perhaps I missed it, but I don't see an answer addressing my question.
Specifically:
Page 11 of the instructions for 2020 Form 709, Page 3, Part 4, Line 1 seem quite clear:
Enter only gifts of the donor. If gift splitting has been elected, enter only the value of the gift that is attributable to the spouse that is filing the return.
Of the examples I can find with split gifts, many are adding the spouse's gift to the donor's gift on Line 1. Why?
Can anyone provide documentation that the spouses gifting is required to be included on Form 709, Page 3, Part 4, Line 1?
