Does a gift of one check to a married couple count as one gift or two under gift tax rules?
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Under federal gift tax rules, when a donor gives a check (or any property) to a married couple, the determination of whether it counts as one gift or two depends on the ownership interest each spouse receives in the property and the intent of the donor.
1. Key Principles
- Gift to Joint Tenants or Tenants by the Entirety:
If a donor gives a check payable to both spouses as joint tenants with right of survivorship or as tenants by the entirety, the gift is generally considered as made one-half to each spouse, unless the facts show otherwise. This is because each spouse is considered to have an equal, undivided interest in the property received. - Gift to One Spouse Only:
If the check is made payable to only one spouse, the gift is considered made solely to that spouse. - Gift to Married Couple (Not Specified as Joint Tenants):
If the check is made payable to "Husband and Wife" without specifying joint tenancy or tenancy by the entirety, but the intent and circumstances indicate that both spouses are to share equally, the IRS will generally treat the gift as made one-half to each spouse. - Annual Exclusion Application:
The annual gift tax exclusion applies per donee. For 2025, the exclusion is $19,000 per recipient. If the gift is considered as made one-half to each spouse, the donor may exclude up to $19,000 for each spouse, for a total of $38,000, provided the gift is of a present interest. - Gift Splitting by Donor and Spouse:
If a married donor and their spouse elect to split gifts, a gift made to a third party by one spouse is treated as made one-half by each spouse, allowing both spouses to use their annual exclusions. However, this is not the same as a gift made to a married couple as donees.
2. Example from IRS Guidance
If a donor gives a $30,000 check to a married couple (not related to the donor), and the check is made payable to both spouses jointly, the IRS will generally treat this as a $15,000 gift to each spouse. The donor can apply the annual exclusion to each spouse separately. If the annual exclusion is $19,000 per donee, the entire gift would be excluded from gift tax, as each spouse's share does not exceed the exclusion.
Caveats:
- If the facts indicate that only one spouse is intended to benefit, or if the check is deposited into an account solely owned by one spouse, the IRS may treat the entire gift as made to that spouse.
- The gift must be of a present interest (i.e., the donee has immediate rights to use and enjoy the property) to qualify for the annual exclusion.
3. Conclusion
A gift of one check to a married couple generally counts as two gifts—one to each spouse—if both spouses are intended to benefit and receive an equal interest. The donor may apply the annual exclusion to each spouse separately.
If you have a specific scenario (e.g., the check is deposited into a joint account, or only one spouse endorses the check), more facts may be needed to determine the proper gift tax treatment.
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