<prompt> Human: Hello, Im looking at gift tax laws and one thing I didnt quite understand is - how tax deductions work in case of gifting spouse?Just to give you idea - Im looking to gift 10k to my spouse. My spouse is a housewife and we file tax jointly. Can I deduct this USD 10k from my annual income while filing taxes?Thank you in advance!  <response>: No gifts are not tax deductible to the giver unless they are to a charity. Otherwise Id convieniently gift 100 of my income to my mom, my dad, my grandma, my daughter, my cousin, etc, to reduce my income to 0 and then have them just give the money back to me. And they can do the same for me. 