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If a donor dies before filing a return, the donor's executor must file the return. However, if the donor does not pay the tax, the person receiving the gift may have to pay the tax. The donor is responsible for paying the gift tax. If a trust, estate, partnership, or corporation makes a gift, the individual beneficiaries, partners, or stockholders are considered donors and may be liable for the gift and GST taxes. Only individuals are required to file gift tax returns. Likewise, each spouse must file a gift tax return if they have made a gift of property held by them as joint tenants or tenants by the entirety. 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. If a gift is of community property, it is considered made one-half by each spouse. 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. Each individual is responsible to file a Form 709. Spouses may not file a joint gift tax return. But see Transfers Not Subject to the Gift Tax and Gifts to Your Spouse, later, for more information on specific gifts that are not taxable.Ĭertain gifts, called future interests, are not subject to the $16,000 annual exclusion and you must file Form 709 even if the gift was under $16,000. If you gave gifts to someone in 2022 totaling more than $16,000 (other than to your spouse), you probably must file Form 709.

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