State tax filing

I *THINK* if there are gifts over $168,000 (2016 amount) in a year, then a Gift Tax return needs to be filed.
<a rel="nofollow" target="_blank" href="https://www2.deloitte.com/content/dam/Deloitte/us/Documents/Tax/us-tax-us-estate-and-gift-tax-rules-...>

However, you would also need to determine if it truly is a "Gift", spousal support, or something else.