Do I have to file gift tax form 709 when I had to return the gift money back to foreign spouse within a week due spouse sending the money in wrong foreign account?

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Do I have to file gift tax form 709 when I had to return the gift money back to foreign spouse within a week due spouse sending the money in wrong foreign account?

I would say no since the money was never in your possession.

Do I have to file gift tax form 709 when I had to return the gift money back to foreign spouse within a week due spouse sending the money in wrong foreign account?

If you never received that gift it does not have to be reported on Form 709. Only the giver of the gift who is a US person has the requirement to file a Form 709 if the gift given is over the exclusion amount for the year.

A US person who receives a gift from a foreign individual in the amount greater than $100,000 is required to report the gift received on an IRS Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts

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