http://www.pressies.org/taxable-gifts-to-spouse/
In the U.S. Does a joint income tax return filing create gift?
Income taxpayers are Husband and Wife. Both are residents but not citizens of U.S. Husband earns 450K per year for 30 years which is included on joint return. Wife splits the earnings with husband every year. Was the $225 per year to wife a gift? Non-taxable gifts to spouse is limited because they are non-citizens.
No, because they are married, it’s considered marital assets.






