@TomD8 wrote:
If you sell the home below its fair market value ("FMV"), you're giving the buyer a "gift of equity", which may require you to file a gift tax return.
A gift tax return (Form 709) for a gift to a spouse is required only in very limited circumstances, which most likely would not be applicable here.
See https://www.irs.gov/instructions/i709#en_US_2022_publink16784xd0e489
