What is the filing requirement if a donor makes several gifts to different donees on the same date?

When a donor makes multiple gifts to different donees on the same date, the filing requirement is that only one return is necessary for all the gifts if they do not exceed the annual exclusion amount per recipient. This is because the gifts can be aggregated for reporting purposes, thereby simplifying the process for the donor.

This applies as long as none of the individual gifts exceed the annual exclusion threshold set by the IRS, which allows donors to give a certain amount each year without triggering gift tax or filing a return. Therefore, if all gifts fall within this allowance, a single return consolidating these transactions is sufficient, reflecting the total gifts made to the donees overall without needing to itemize each gift individually.

In situations where gifts exceed the threshold or if additional complexities arise (such as gifts to spouses or gifts that may carry different tax implications), other filing requirements might come into play, but under the question's conditions, one return is adequate for several gifts made on the same date.