[Code of Federal Regulations]
[Title 26, Volume 14]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR25.6019-2]

[Page 676]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 25_GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954--Table of Contents
 
Sec.  25.6019-2  Returns required in case of consent under section 2513.

    Except as otherwise provided in this section, the provisions of 
Sec.  25.6019-1 (other than paragraph (d) of Sec.  25.6019-1) apply with 
respect to the filing of a gift tax return or returns in the case of a 
husband and wife who consent (see Sec.  25.2513-1) to the application of 
section 2513. If both spouses are (without regard to the provisions of 
section 2513) required under the provisions of Sec.  25.6019-1 to file 
returns, returns must be filed by both spouses. If only one of the 
consenting spouses is (without regard to the provisions of section 2513) 
required under Sec.  25.6019-1 to file a return, a return must be filed 
by that spouse. In the latter case if, after giving effect to the 
provisions of section 2513, the other spouse is considered to have made 
a gift not excluded from the total amount of such other spouse's gifts 
for the taxable year by reason of section 2503 (b) or (e) (relating, 
respectively, to certain gifts of $10,000 per donee and the exclusion 
for certain educational or medical expenses), a return must also be 
filed by such other spouse. Thus, if during a calendar year beginning 
after December 31, 1981, the first spouse made a gift of $18,000 to a 
child (the gift not being either a future interest in property or an 
amount excluded under section 2503(e)) and the other spouse made no 
gifts, only the first spouse is required to file a return for that 
calendar year. However, if the other spouse had made a gift in excess of 
$2,000 to the same child during the same calendar year or if the gift 
made by the first spouse had amounted to $21,000, each spouse would be 
required to file a return if the consent is signified as provided in 
section 2513.

[T.D. 8522, 59 FR 9664, Mar. 1, 1994]