Do you need to file form 709 if splitting gifts under the gift limit?

My wife %26amp; I decide to give two of our family members gifts under the 13K limit each (2 prents, 26K each) do we need to fill out 709?Do you need to file form 709 if splitting gifts under the gift limit?
If the funds are in both names, you do not need to file Form 709. If one of you owns the funds, you file this form to use the other's annual exclusion.





For example, a couple marries late in life. The wife has a separate account containing money she had before their marriage and wishes to give her daughter $20,000 from that account to use as down payment on a house. The wife will need to file a 709 and the husband will need to sign in the proper place to allow his wife to use $7000 of his annual exclusion. ($20,000-$13,000=$7,000)Do you need to file form 709 if splitting gifts under the gift limit?
If EACH of you gives a check for $13,000 each from separate accounts, you don't have to do the form.





If ONE of you gives a check for between $13,001 and $26,000, you file ONE form with both signatures.





If ONE of you gives a check for $26001 or more, then you BOTH would need to file forms because BOTH of your would be nibbling into the $1Million lifetime gift exclusion.