@ron6612 if a gift to a child is $15,000 or less then a gift tax return is not required. However if each parent gives more than $15,000 to the same child (or any third party) from a joint account then each would be required to file a gift tax return. See more information below and a link for further instruction:
A married couple may not file a joint gift tax return. However, if after reading the instructions below, you and your spouse agree to split your gifts, you should file both of your individual gift tax returns together (that is, in the same envelope) to help the IRS process the returns and to avoid correspondence from the IRS..
If you and your spouse both consent, all gifts (including gifts of property held with your spouse as joint tenants or tenants by the entirety) either of you make to third parties during the calendar year will be considered as made one-half by each of you if all of the following apply.
You and your spouse were married to one another at the time of the gift.
If divorced or widowed after the gift, you did not remarry during the rest of the calendar year.
Neither of you was a nonresident not a citizen of the United States at the time of the gift.
You did not give your spouse a general power of appointment over the property interest transferred.
https://www.irs.gov/instructions/i709 (see Lines 12–18. Split Gifts)
