You can gift up to $15,000 to one individual and your spouse can gift up to $15,000 to one individual and neither of you would be required to file a Form 709.
If the amount is greater than $15,000 from either or both of you then whomever gifts over the exclusion amount has to file a Form 709. No taxes will be due on the gift given if the lifetime amount of all gifts ever given is not greater than $11.58 million.
