easy · Certified Financial Planner Estate Planning

Yamamoto and his spouse gift $38,000 to their niece in 2026. They elect gift splitting on their tax returns.

What is the specific filing requirement for this transaction?

  1. A federal gift tax return (Form 709) must be filed to elect the split.
  2. No return is required since the gift is fully covered by annual exclusions.
  3. A return must be filed within 9 months of the gift.
  4. A return is only required if the gift exceeds the non-citizen spouse limit.

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