Gift splitting allows spouses to treat gifts made to third parties during a calendar year as if one-half were made by each spouse. When this election is used, Form 709 must be filed to document the election and report each spouse’s share of the gifts, even if no gift tax is due.
When gift splitting is available
Gift splitting is available only when both spouses are married to each other at the time the gifts are made and are U.S. citizens or residents for gift tax purposes. The election applies only to gifts made to third parties and cannot be used for gifts between spouses.
How gift splitting is elected
The election to split gifts is made by filing Form 709 and completing Part III, Spouse’s Consent on Gifts to Third Parties. The consenting spouse must provide identifying information and formally consent to treat the gifts as made one-half by each spouse for the calendar year.
How gifts are reported when split
When gift splitting is elected, each spouse reports one-half of the value of each split gift on their own Form 709. Schedule A reflects the reduced value in the split gift column, and the number of donees is counted accordingly. Both spouses generally file separate returns to reflect their respective shares.
Effect on the annual exclusion
Gift splitting effectively doubles the annual exclusion available for gifts to a single recipient by allowing each spouse to apply their own annual exclusion to their share of the gift. Even when each spouse’s share does not exceed the annual exclusion amount, Form 709 is still required to report the election.
Interaction with other Form 709 schedules
Split gifts reported on Schedule A may affect taxable gift reconciliation in Schedule A, Part 4, and may interact with prior-period reporting in Schedule B or exclusion tracking in Schedule C. If gifts involve skip persons, Schedule D may also be required.
Why Form 709 is required for gift splitting
Form 709 serves as the official record of the gift splitting election and ensures that lifetime exclusion amounts and prior-period gifts are tracked correctly for each spouse. Without filing the form, the election is not recognized.
This page explains how gift splitting works under Form 709. For which gifts must be reported before splitting is applied, see what gifts must be reported on Form 709. For overall filing context, see how to file Form 709. For the authoritative rules and official form layout, refer to the IRS Form 709 official document overview.