Form 709 filing requirement

[jnd2546]

If a donor and spouse made gifts ( in excess of annual exclusion) to 4 different individuals, can a single 709 be filed to report all gifts or do they need to file a separate 709 for each donee?

Thank you!

[BobKamman · Accepted solution]

All gifts on single 709.

[jnd2546]

Thank you Sir!

[sjrcpa]

But, if each spouse made gifts, each spouse needs to file a gift tax return.

Or, if only one made gifts and they elect gift splitting each spouse needs to file a gift tax return.

[Just-Lisa-Now-]

You'll have 2 returns, one for each spouse.  Each return will show 4 donees on it.