Generally, a gift tax return must be filed on Form 709 if any of the following apply to your clients. They:
- Gave gifts to at least one person (other than a spouse) that total more than the annual exclusion for the year.
- Split a gift with a spouse.
- Gave someone (other than a spouse) a gift of a future interest that she cannot actually possess, enjoy, or receive income from until some time in the future.
- Gave his spouse an interest in property that will be ended by some future event.