@AndrewA87 wrote:
The mortgage papers says it was a gift but their divorce papers says it was a loan. We gave the money to them with no expectations of being repaid.
Based upon those facts, it was a gift and does not need to be reported on any income (or gift) tax return since it was within the annual exclusion for gifts of a present interest.
It would be difficult to imagine how you would be a party to your son's divorce (in the event anyone else raises that as an issue).
