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@dude7707 wrote:

Cash Gifts

Q1:  Since $13k was made jointly

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I am not fluent with Gift Tax returns, but ...

Was this literal "cash" or was it a check?  If it was a check, who signed the check?

If spouse was the only one who signed the check, I would think it would be considered a gift 100% from her, UNLESS they file a 709 to elect the the gift-split.

But as I said, I am not an expert so maybe I'm wrong.