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Was this a gift or a loan? If it was a gift, as the $20,000 was given to two people, the $20,000 can be divided as if $10,000 was gifted to the husband, and the other $10,000 gifted to the wife. Saying that you gave each individual $10,000 does not create a taxable event. The gift is not deductible to you, nor is it taxable to your son and daughter in-law.
The current gift tax rule is that a U.S. person can gift another U.S. person a maximum of $14,000 a year without creating a taxable event. An amount that exceeds $14,000 will require the donor to complete a Form 709, Gift Tax Return.
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