Deductions & credits

You exceeded the $155,000 exclusion so, technically, you have to file a Form 709 since your spouse is not a U.S. citizen (unless an exception is applicable).

 

See https://www.irs.gov/instructions/i709#idm140554828329328

 

A gift is essentially complete when the donor transfers property to the donee with donative intent and relinquishes all dominion and control over the property.