Has the granter indicated that this property is entitled to receive the senior citizen, disabled person or surviving spouse homestead exemption for the. The letter must explain who is gifting the money, where the donor's funds are coming from and the relationship between the donor and the recipient.Spouses may not file a joint gift tax return. Each individual is responsible to file a Form 709. Marriage and residing in the same household. Check, modify, and fill out Cuyahoga County Temporary Emergency Custody Form effortlessly on FormsPal!