Clarification on Reporting Gift Splitting on Schedule A of Form 709

[Vlad63]

I'm confused about how to report gift splitting on Schedule A of Form 709. For example, if my spouse and I give $100,000 to our daughter and elect to split the gift, I will list the $100,000 gift on my Schedule A with a net transfer amount of $50,000.

Do I need to include anything in the section "Gifts made by spouse—complete only if you are splitting gifts with your spouse and spouse also made gifts" on my 709? This is the only gift for the year for both of us.  What do they mean by "and spouse also made gifts"?

My understanding is that my wife will need to file a separate Form 709 with identical information on Schedule A and we both consent to the splitting as part of the filing. Is this correct?

[Hi Palms]

Those would be other gifts made by your spouse from something like a separate account or of separate property. You don't have to worry about that from what you described. You also do file separate 709s.