Is splitting gifts in half made by one spouse allowed?

[ajdiue08dcd]

In https://www.irs.gov/instructions/i709#en_US_2022_publink16784xd0e1553 in the section Split Gifts: 

"If you and your spouse both consent, all gifts (including gifts of property held with your spouse as joint tenants or tenants by the entirety) either of you makes to third parties during the calendar year will be considered as made one-half by each of you if all of the following apply."

Does it mean that a married couple can split the gifts in half to one donee even if the gifts were given by only one spouse from his/hers personal account (not a joint account)  or by personal cheque? 

[Anonymous_ · Accepted solution]

Yes, and consent is required.

[ajdiue08dcd]

Thx - By consent, do you mean Form 709 field 18 (Consent of Spouse)  or something else? 

[Anonymous_]

Yes.