My sister and I would like to give another relative $25,000 as a gift. We have a joint bank account together, and had planned on writing a single check from the joint account for the full amount. We consider the gift as being half from each of us, so $12,500 per person, safely under the annual gift allowance.
However, since the full amount is over the annual gift allowance and I'd be the only one signing the check, would the IRS consider this more as a single gift from me, which would be over the annual gift allowance? It would be much less convenient to send two checks, one from each of us, but if it's the only way to avoid having to fill out the gift tax form with my taxes, that's what we would wind up doing.