Gift tax return for newly widowed

[schirallicpa]

Husband passed in March of 2022.  She gifted her son a reportable amount of money in June 2022.  So I am filling this out as her gift individually.  But - got hung up real quick as I started to check that she was widowed on line 16.  But had skipped line 15 asking if she was married.

Hmmmmmm - apparently this gift would not have happened if husband was still alive, so is this just her gift or do I need to get his SS#.  Not sure if he can or cannot be consenting from the grave...............

[Sara EA]

She was single at the time of the gift.  Even if he was alive, gift-splitting between spouses is an election so you wouldn't need his SS unless they chose to split their gifts.