Updated October 1, 2026. Quick answer: Gift splitting lets a married couple treat gifts to third parties as made half by each spouse, so two $19,000 annual exclusions can cover a $38,000 gift to one person. It is an election made on Form 709 in Part III: the giving spouse files, and the other spouse signs a Notice of Consent. Both spouses must usually file, the consent covers every gift either of you made that year, and each spouse becomes liable for the other’s gift tax.
Form 709 (gift tax return), read line by line: Form 709 Schedule A Part 4 lines 1 to 12, Form 709 Schedule B, Form 709 Schedule C and Form 709 Schedule D.
Form 706 (estate tax return), read line by line: Form 706 Schedule F other miscellaneous property, Form 706 Schedule G lifetime transfers, Form 706 Schedule H powers of appointment and Form 706 Schedule I annuities.
What splitting does
Related guides: Gift tax by state and Inheritance tax by state.
The IRS describes the effect: “If you and your spouse both consent, all gifts (including gifts of property held with your spouse as joint tenants or tenants by the entirety) either of you make to third parties during the calendar year will be considered as made one-half by each of you” if four conditions are met. Two $19,000 exclusions add up to $38,000; that sum is computed here. The instructions confirm the same figure in their exceptions to the two-return rule, below.
| Example (computed here, 2026 exclusion of $19,000) | Result |
|---|---|
| No split: $38,000 from one spouse to one child | $19,000 taxable gift for that spouse |
| Split: $19,000 treated as given by each spouse | $0 taxable gift for either spouse |
The example assumes no other gifts and present-interest gifts only; it is arithmetic on the $19,000 exclusion, not an IRS example.
The four conditions
- “You and your spouse were married to one another at the time of the gift.”
- “If divorced or widowed after the gift, you did not remarry during the rest of the calendar year.”
- “Neither of you was a nonresident not a citizen of the United States at the time of the gift.”
- “You did not give your spouse a general power of appointment over the property interest transferred.”
Splitting is also limited when a transfer is partly to a spouse: “If you transferred property partly to your spouse and partly to third parties, you can only split the gifts if the interest transferred to the third parties is ascertainable at the time of the gift.”
All gifts for the year, not some
It is all or nothing for the calendar year: “The consent is effective for the entire calendar year;” every gift to a third party by either spouse “during the calendar year (while you were married) must be split.”
The Notice of Consent
A joint return does not exist: “A married couple may not file a joint gift tax return.” The spouse who is the consenting party signs a statement. The IRS gives the wording: “[Name of consenting spouse] elects to treat all gifts made to third parties as having been made one-half by each spouse.” “The Notice of Consent may generally be signed at any time after the end of the calendar year.”
Deadlines for the consent
Two limits apply. “The consent may not be signified after April 15 following the end of the year in which the gift was made.” “But if neither you nor your spouse has filed a gift tax return for the year on or before that date, the consent must be made on the first gift tax return for the year filed by either of you.” Second, “The consent may not be obtained after a notice of deficiency for the gift tax for the year has been sent to either you or your spouse.”
When only one spouse files
The default is two returns: “In general, if you and your spouse elect gift splitting, then both spouses must file their own individual gift tax return.” The IRS gives two exceptions. In the first, during the calendar year “Only one spouse made any gifts,” “The total value of these gifts to each third-party donee does not exceed $38,000, and” “All of the gifts were of present interests.” In the second, one spouse gave more than $19,000 but not more than $38,000 to a recipient and the other spouse made only small gifts to different people, as set out in the instructions. If either exception is met, only the donor spouse files.
Shared liability
There is a cost to electing: “If the consent is effective, the liability for the entire gift tax of each spouse is joint and several.” On the return itself, “Enter on Schedule A the entire value of every gift you made during the calendar year while you were married, even if the gift’s value will be less than $19,000 after it is split”.
Common mistakes
- Splitting only the gift you want to split. The consent applies to every third-party gift either spouse made that year.
- Waiting for the filing extension to sign the consent. The April 15 cut-off applies.
- Forgetting the shared liability that comes with the election.
Related: who must file Form 709, the Form 709 due date, the annual exclusion, and the gift tax limit.
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Answer againSources
- IRS Instructions for Form 709 (2025), United States Gift (and Generation-Skipping Transfer) Tax Return: https://www.irs.gov/pub/irs-pdf/i709.pdf
- IRS Form 709 (2025), United States Gift (and Generation-Skipping Transfer) Tax Return: https://www.irs.gov/pub/irs-pdf/f709.pdf
Read from the IRS documents linked above on October 1, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.