https://www.irs.gov/pub/irs-pdf/i709.pdf

• Spouses may not file a joint gift tax return. Each individual is responsible for his or her own Form 709.

• You must file a gift tax return to split gifts with your spouse (regardless of their amount) as described in Part 1—General Information, later.

• If a gift is of community property, it is considered made one-half by each spouse. For example, a gift of $100,000 of community property is considered a gift of $50,000 made by each spouse, and each spouse must file a gift tax return.