Alde batements concerning gift-slitting are true EXCEPT: One to the use of gift-splitting. The son allows spouses who consent to split their gifts to transfer up to $30,000 to any arayindar year without gift tax liability, if the gift qualifies as a present interest. On a couple must be married at the time the gift is made to a third party. Perpetua proses usband and wife must file a joint return to qualify for gift-splitting benefits. Previous