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?

[Critter]

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

[DoninGA]

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