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Title 26, Internal Revenue CodeRelease 119-110

§2513 Gift by Husband or Wife to Third Party

Title 26 › Subtitle B — Estate and Gift Taxes › CHAPTER 12 — GIFT TAX › Subchapter B — Transfers › § 2513

Last updated Sep 22, 2026|Official source

Summary

Treats a gift one spouse gives to someone else as if each spouse gave half, but only when both spouses are U.S. citizens or residents at the time. It does not apply if the giver gives the other spouse a "general power of appointment" (a legal right defined in section 2514(c)). A person counts as a spouse only if they are married when the gift is made and do not remarry during the rest of that calendar year. Both spouses must agree, under rules set by the IRS, for this split to apply to all such gifts in a calendar year. They can give that consent after the year ends, but not after April 15 that follows the year, except if neither filed a return by April 15 — then consent must come before either files a return. Consent also cannot come after a notice of deficiency under section 6212(a) is sent. Revoking consent must follow IRS rules and is generally not allowed after the April 15 deadline or if consent was given after that date. If consent is given for the year, each spouse is fully responsible for all tax for that year.

Full Legal Text

Title 26, §2513

Internal Revenue Code, Source: USLM XML via OLRC

(a)Considered as made one-half by each
(1)In general
A gift made by one spouse to any person other than his spouse shall, for the purposes of this chapter, be considered as made one-half by him and one-half by his spouse, but only if at the time of the gift each spouse is a citizen or resident of the United States. This paragraph shall not apply with respect to a gift by a spouse of an interest in property if he creates in his spouse a general power of appointment, as defined in section 2514(c), over such interest. For purposes of this section, an individual shall be considered as the spouse of another individual only if he is married to such individual at the time of the gift and does not remarry during the remainder of the calendar year.
(2)Consent of both spouses
Paragraph (1) shall apply only if both spouses have signified (under the regulations provided for in subsection (b)) their consent to the application of paragraph (1) in the case of all such gifts made during the calendar year by either while married to the other.
(b)Manner and time of signifying consent
(1)Manner
A consent under this section shall be signified in such manner as is provided under regulations prescribed by the Secretary.
(2)Time
Such consent may be so signified at any time after the close of the calendar year in which the gift was made, subject to the following limitations—
(A)The consent may not be signified after the 15th day of April following the close of such year, unless before such 15th day no return has been filed for such year by either spouse, in which case the consent may not be signified after a return for such year is filed by either spouse.
(B)The consent may not be signified after a notice of deficiency with respect to the tax for such year has been sent to either spouse in accordance with section 6212(a).
(c)Revocation of consent
Revocation of a consent previously signified shall be made in such manner as in provided under regulations prescribed by the Secretary, but the right to revoke a consent previously signified with respect to a calendar year—
(1)shall not exist after the 15th day of April following the close of such year if the consent was signified on or before such 15th day; and
(2)shall not exist if the consent was not signified until after such 15th day.
(d)Joint and several liability for tax
If the consent required by subsection (a)(2) is signified with respect to a gift made in any calendar year, the liability with respect to the entire tax imposed by this chapter of each spouse for such year shall be joint and several.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1981—Subsec. (a)(1), (2). Pub. L. 97–34, § 442(b)(2)(A), substituted “calendar year” for “calendar quarter”. Subsec. (b)(2). Pub. L. 97–34, § 442(b)(2)(B)–(D), in introductory text, substituted “calendar year” for “calendar quarter”, in subpar. (A), substituted “The consent” for “the consent”, “15th day of April following the close of such year” for “15th day of the second month following the close of such calendar quarter”, and “such year” for “such calendar quarter” in two other places, and in subpar. (B) substituted “The consent” and “such year” for “the consent” and “such calendar quarter”. Subsec. (c). Pub. L. 97–34, § 442(b)(2)(E), in provision preceding par. (1) substituted “calendar year” for “calendar quarter” and in par. (1) “15th day of April following the close of such year” for “15th day of the second month following the close of such quarter”. Subsec. (d). Pub. L. 97–34, § 442(b)(2)(F), substituted “any calendar year” and “such year” for “any calendar quarter” and “such calendar quarter”. 1976—Subsecs. (b)(1), (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary”. 1970—Subsecs. (a), (b)(2). Pub. L. 91–614, § 102(b)(2)(A), substituted “calendar quarter” for “calendar year”. Subsec. (b)(2)(A). Pub. L. 91–614, § 102(b)(2)(B), substituted “the 15th day of the second month” for “the 15th day of April” and substituted “such calendar quarter” for “such year”. Subsec. (b)(2)(B). Pub. L. 91–614, § 102(b)(2)(C), substituted “such calendar quarter” for “such year”. Subsec. (c). Pub. L. 91–614, § 102(b)(2)(A), substituted “calendar quarter” for “calendar year”. Subsec. (c)(1). Pub. L. 91–614, § 102(b)(2)(D), substituted “15th day of the second month following the close of such calendar quarter” for “15th day of April following the close of such year”. Subsec. (d). Pub. L. 91–614, § 102(b)(2)(A), (E), substituted “calendar quarter” for “calendar year” and “such calendar quarter” for “such year”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1981 AmendmentAmendment by Pub. L. 97–34 applicable with respect to gifts made after Dec. 31, 1981, see section 442(e) of Pub. L. 97–34, set out as a note under section 2501 of this title.

Effective Date

of 1970 AmendmentAmendment by Pub. L. 91–614 applicable with respect to gifts made after Dec. 31, 1970, see section 102(e) of Pub. L. 91–614, set out as a note under section 2501 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 2513

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110