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Good afternoon. This will have no impact on taxes for either of you. And, because the $13,000 falls under the annual gift exclusion, you also have no reporting requirements. He can give $13,000 per person per calendar year with no tax or reporting requirements on either party. The last day for the 2012 gift is December 31, 2012. The first day for the 2013 gift is January 1, 2013.
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