Gift tax to fiance that married the same year

[ptax255]

Hi, fiance gifted fiancee $30K. A few months later in the same year they married. Does he have to file a gift tax return, or is it considered gift among spouses?

[IRonMaN · Accepted solution]

He gave her $30K and still married her?  He should have cut his losses and run. 

Since the IRS is going to consider them married for the whole year for income taxes, I would go that route for the gifting too.

[BobKamman]

Was it cash in lieu of an engagement ring?  I think the rule is that the ring is not a completed gift because it gets returned if the wedding is canceled.  But I could be wrong.  This sounds like a question from a Tax202 final exam, but I suppose it could have happened.  

[ptax255]

I'm going by this as an answer, thank you. Cash was not in lieu of engagement ring.

PS. She's the bread winner in the fam.