qbteachmt
Level 15

"Any help would be greatly appreciated."

The IRS knows:

https://www.irs.gov/businesses/small-businesses-self-employed/frequently-asked-questions-on-gift-tax...

"They both file separate 709 form showing their 16,000 each"

You already acknowledged the first $16k from each to the same recipient is "allowed," so why would you also report it?

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