So, if I do not have a deceased spouse yet or RTA amount, then I can use the 11,700,000 credit. The way I read this was if I did not use those 2 items then I must use the lower amount. Either way I will not have to pay a gift tax. I just need to make sure form is filled out correctly so I do not trigger audit since I will have to send my return instead of electronically filing with Turbo Tax
