However, also be aware that the gift tax exclusion amount applies to each individual who makes a gift. So if you're married, you and your spouse can give a combined $22,000 to as many individuals as
you want. [ENDQUOTE]

This is true; however, even though you will not have a tax consequence you must (subject to some exceptions) be sure to fill out a gift tax return in this case, which is called a "split gift." If it's just one person giving $11k or less to one other person, a gift tax return is NOT required.

JD