How to fill out schedule A of form 709 when gift splitting with spouse

[bretthardy]

Question regarding how to fill out schedule A on the 2024 version of form 709 when gift splitting with spouse.

I made a large cash gift to our adult son and would like to split the gift with my wife. I understand we both need to fill out form 709 and each attach a notice of consent. On schedule A, I am filling out the top half of schedule A. Does my wife also fill out the top half of schedule A on her gift tax return or does she fill out the bottom half labeled “Gifts made by spouse”?

[RobertB4444]

On hers she is the primary and you are the spouse.  So on hers she will fill out the top half for her gift and put your gifts in the spouse section of schedule A.

On your 709 you will fill out the top portion and put her gifts in the spouse portion of schedule A.

If the gift is split evenly then the returns should essentially be identical.  Other than the name at the top.

@bretthardy