In various places, such as https://aldridgeborden.com/blog/gift-tax-aldridge-borden-co-montgomery-al/ , I have been seeing that a married couple may write one gift check to one recipient from their joint checking account for $38,000 (in 2025). And since the gift is deemed to be made half by each spouse, they are below the gift tax return filing threshold.
I also see conflicting information in other places say that the donor spouse must file and the non-donor spouse can give consent to gift split. The form instructions seem to indicate the second position is correct. Am I missing something?
