It depends.
If both you and your spouse are beneficiaries of the gift then you both should file a joint form 3520. In this case, you write both names in box 1a, your TIN in box 1b and your spouse's TIN in box 1d; and check box 1i.
If you are the sole beneficiary then you file the 3520 in your name only. You write your name in box 1a and your TIN in box 1b and do NOT check box 1i.
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