Another gift tax question

[JJStephens]

Client (a widow) wants to start divesting some funds. She wants to give as much as possible to her kids/grandkids without triggering a 709 filing requirement.

Can she give $13k to her son and another $13k to his wife (i.e., her daughter-in-law)? I thought I read somewhere several years ago that married couples are considered a single recipient for gift tax purposes but I cannot find anything to that effect in my current research. Anyone out there have any insight on this?

I know that married taxpayers can split a gift of up to $26k to a single recipient but that is a different situation (again, she is widowed).

Thanks for any help you can offer.

[Margaret CPA in OH]

Yes, two separate gifts to two individuals.