My spouse & I received individual checks as a gift. If my spouse signs over their check to me does that count as a gift from the sender or my spouse?

[SweetieJean · Accepted solution]

Gift recipients never owe taxes, regardless of who gave them the money. And spouses never owe taxes on money they give to each other.

But to keep your Aunt from having to file a gift tax return, your spouse should deposit (or cash) the check, and then give you those funds.