Splitting Gifts Following The Death Of A Spouse - Form 709

[Romper]

My wife died in the summer of 2023. We each did gifting that requires me to file Form 709.

The instructions (pg 7) state we must be married at the time the gift was made and ALL gifts must be split.

I continued to gift through December 2023.

For each of our Forms 709, I am splitting the gifts up to the time of her death

How do I report the gifts made following her death?

Thanks in advance.

[Bsch4477]

Report any gift after her death as only given by you. 

[Romper]

Thanks Bsch4477

What about All gifts must be split. Leave unchecked regardless of the instructions?

[Bsch4477]

Check no on line 12. 

[Romper]

Confused - If both my wife and myself split our separate gifts, don't I have to split them on both 709's. Or, are you saying not to split the gifts on either 709?

[Bsch4477]

As you posted, you’re splitting the gifts up until her death. That’s correct. Any gift after that time requires another 709 reflecting that only you gave the gift. There is also a line on the form to report her death. The form is not easy to understand but fortunately the estate exemption is over 13 million dollars so reporting your gifts is really a gesture. 

[Romper]

Thanks, I didn't know one had to file more than one 709. I am aware of the line noting her death.

[Romper]

Would I use the same Gifting History for each 709?

[Bsch4477]

Complete one form which includes all of the gifts that you gave after the death of your wife. 

[Romper]

Thanks for your guidance