California resident - Am I required to split gifts with spouse?

[felix15]

Hello,

  We are residents of California, a community property state. Last year (2021), I transferred around $70,000 to my father's account. My father is not a US citizen and is not a US resident as well. When filing the gift tax return (Form 709) am I required to split the gift of $70,000 with my wife and should we file two gift tax returns (one for me and one for my spouse) or filing one gift tax return (mine) is enough? The source for the transferred funds was my salary and proceeds from my RSU/ESPP stock sale. Thanks.

[Bsch4477]

Your choice whether to split the gift or not. 

[felix15]

Thanks. Since California is a community property state is there no requirement that the gift has to be split?

[felix15]

Thanks. Since California is a community property state is there no requirement that the gift has to be split?