Only the donor spouse needs to file a gift tax return if:
During the calendar year:
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Only one spouse (the donor spouse) made gifts of more than $15,000 but not more than $30,000 to any third-party donee,
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The only gifts made by the other spouse (the consenting spouse) were gifts of not more than $15,000 to third-party donees other than those to whom the donor spouse made gifts, and
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All of the gifts by both spouses were of present interests.
Schedule A should be completed.
