When giving a single check to married spouses, does the IRS treat it as one gift or two separate gifts?
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When a donor gives a single check to a married couple (i.e., two spouses), the IRS generally treats this as a gift to both spouses, resulting in two separate gifts—one to each spouse—unless the facts indicate otherwise.
1. Legal Reasoning and Details
- General Rule for Gifts to Multiple Donees: Under the gift tax rules, a gift is considered made to each individual donee. If a check is made payable to two individuals (such as "John and Jane Doe"), the IRS presumes that each individual is a donee of one-half of the value of the check, unless there is evidence to the contrary (such as a clear indication that the entire amount is intended for only one spouse).
- Annual Exclusion Application: The annual gift tax exclusion applies per donee. For 2024, the exclusion is $18,000 per donee. Therefore, if a donor gives a $36,000 check to a married couple, the donor is considered to have made a $18,000 gift to each spouse, and both gifts may be fully excluded from taxable gifts under the annual exclusion.
- Treatment of Joint Gifts: The IRS has consistently held that a gift made by a single check to two or more persons is considered a gift to each person in equal shares, unless the donor specifies a different allocation or the facts show a different intent.
- Supporting Example: IRS instructions and publications provide that if a donor gives a check to a married couple, the gift is treated as two separate gifts—one to each spouse. Each spouse is considered to have received one-half of the value of the check, unless the donor specifies otherwise.
- Relevant Regulation: Treasury Regulations and IRS guidance confirm that the annual exclusion is available for each donee, and gifts to joint tenants (such as spouses) are treated as gifts to each tenant in proportion to their interest, which is presumed to be equal unless shown otherwise.
2. Conclusion
When a single check is given to married spouses, the IRS treats it as two separate gifts—one to each spouse—unless there is clear evidence that the gift was intended for only one spouse. Each spouse is considered to have received one-half of the gift, and the annual exclusion applies separately to each spouse.
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