@randomperson5 wrote:
.......I was wondering if I would still need to file Form 709 and debit from my lifetime gift tax credit if I were to execute the gift next year, but just prior to the actual date of marriage?
You may get away with this entirely since the Form 709 is filed on a calendar year basis but your fiance would still not be your spouse at the time of the transfer.
The problem with the foregoing is that you will have to report the date of the transfer on Form 709, a date when you will not yet be married and able to claim your fiance as your actual spouse.
I am unclear as to why you are unable to wait until after you are married to effect this transaction.
