Spouses who are not U.S. citizens. If your spouse is not a U.S. citizen and you gave him or her a gift of a future interest (the gift you mention was of present interest), you must report on Schedule A all gifts to your spouse for the year. If all gifts to your spouse were present interests, do not report on Schedule A any gifts to your
spouse if the total of such gifts for the year does not exceed $159,000 and all gifts in excess of $15,000 would qualify for a marital deduction if your spouse were a U.S. citizen. if the gifts exceed $159,000, you must report all of the gifts even though some may be excluded.
when was she put on the mortgage?
