1- Should I report the just-under-$100k gift to IRS?
as long as the gifts from your parents for the year were less than $100,000 it does not need to be reported.
2 - Should I report the portion of the gift I transferred to my brother (which is over the annual limit)? Techinically, it is money from my parents, but it went through my bank account.
it would seem you should file a gift tax return for the 1/2 you gave your brother
3 - If I should report the gift to my brother, is there a way to include the form 709 in my turbotax return?
Turbotax does not do form 709.
