taxshack
Level 5

To the best of my recollection, if they are in a community property state they are considered to each have gifted one half so they would not need to file.  If they are not in a community property state they would have to file to split the gift even though it is under the exclusion.  I believe it actually references all of this right in the instructions for form 709.

Preparing taxes is not my life, but my life is amazing because I prepare taxes.