For the Tax year 2018, If I give $15,000 to my daughter and further my wife $15000 separately (within in the IRS limit) do we need to file Form 709 ?

[DoninGA]

Gifts between spouse's that are US citizens are not reported on a tax return or a Form 709, regardless of the amount.  But see the Form 709 instructions for detailed information.

You can gift up to $15,000 to any individual in 2018 without having to complete a Form 709.  Your spouse can also gift up to $15,000 to any individual in 2018 without having to complete a Form 709.  So you and your spouse could gift a total of $30,000 to your daughter in 2018 with no Form 709 required.

[girigiri]

My wife and me are US Permanent residents and for Tax purpose treated same as US Citizens. Hence, wanted to confirm if the gift to our daughter (US citizen) is within the limit we do not need to file form 709

[DoninGA]

If you stay within limits then the gifts you give to her would not need to be reported on a Form 709.