The deduction is per account so each of you would open an account and each contribute at least $4,000 for the maximum deduction. Doesn’t matter that she is not ...
If the gift value is under $18,000 ($36,000 MFJ) there’s nothing to be done. If over that amount a gift tax form 709 must be filed but no tax will be owed.
The calculation of the tax on your state refund involves only the data from your 2023 return.
If you itemized and chose state and local income taxes, your state...
