A married couple may not file a joint gift tax return.
However, if after reading the instructions below, you and
your spouse agree to split your gifts, you should file both
of your individual gift tax returns together (that is, in the same
envelope) to help the IRS process the returns and to avoid
correspondence from the IRS.
If you and your spouse both consent, all gifts (including gifts
of property held with your spouse as joint tenants or tenants by
the entirety) either of you make to third parties during the
calendar year will be considered as made one-half by each of
you if all of the following apply.
• You and your spouse were married to one another at the
time of the gift.
• If divorced or widowed after the gift, you did not remarry
during the rest of the calendar year.
• Neither of you was a nonresident not a citizen of the United
States at the time of the gift.
• You did not give your spouse a general power of
appointment over the property interest transferred.
if the above conditions are met and
assuming separate gifts made son/dil
each of you file reporting 1/2 the gift to your son and 1/2 the gift to your DIL.
