Retirement tax questions

I took $26,000 from my ira and had taxes taken out at the time of withdrawal.  It was deposited into my bank account.  I then wrote one check to my son for the whole amount even though my wife and I are both giving the gift to our son. On form 709 even though I gave only one check, do I need to show my wife aggreed to the gift?

Thanks for your help,

Jim