We filed tax jointly as married couple. We both received foreign gifts to our separate bank accounts but only husband's gift exceeded 100k. Does husband's 3520 need to include wife's gifts or just his own? Does wife need to file anything? There is a box in the form "Check the box if you are married and filing a joint 2016 income tax return, but you are filing separate Forms 3520." If only husband is filing, do we need to check that box?
