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Please see instructions - second page - middle column - http://www.irs.gov/pub/irs-pdf/i709.pdf
Gifts to your spouse. You must file a gift tax return if you made any gift to your spouse of a terminable interest
that does not meet the exception described in Life estate with power of appointment, or if your spouse is not a US citizen and the total gifts you made to your spouse during the year exceed $139,000.
Except as described above, you do not have to file a gift tax return to report gifts to your spouse regardless of the amount of these gifts and regardless of whether the gifts are present or future interests.
Please be aware that instructions are for 2012 and the threshold $139,000 was in effect in 2012.
For 2013 the limit is changed to $143,000
Instructions for 2013 are expected to be updated before the filing season.
That and some other updates are published in Rev. Proc. 2012-41 - http://www.irs.gov/pub/irs-drop/RP-12-41.pdf
see page 8 - .19 Annual Exclusion for Gifts.
(1) For calendar year 2013, the first $14,000 of gifts to any person (other than gifts of future interests in property
) are not included in the total amount of taxable gifts
under § 2503 made during that year.
(2) For calendar year 2013, the first $143,000 of gifts to a spouse who is not a citizen of the United States
(other than gifts of future interests in property) are not included in the total amount of taxable gifts under §§ 2503 and 2523(i)(2) made during that year.