Do I need to include all gifts on Form 709 or only those to donees gifted over $15,000?

I made gifts to 2 different people.

Cash gift to individual1 is $20,000 (requires Form 709)

Cash gift to individual 2 is $1,000.

Since Gift to person 2 is below the $15,000 annual exclusion, do I still need to include it on Schedule A. If I do, what is the annual exclusion amount to report on Part 4, line 2

233

Level 15

Mar 22, 2021 10:06:28 AM

You only report gifts more than $15,000 to each person so you don’t have to report the second gift

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Do I need to include all gifts on Form 709 or only those to donees gifted over $15,000?