My wife and I plan on gifting $36,000 each to our single parent and her two minor children, $108,000 in total. Since the minor children do not have a checking account can I just make the payment to the single parent and in the notes of the check indicate the minor children names and amount? Or would the IRS view that as comingled funds into the parent's checking account and nix the theory that we gave $36,000 to each individual?
Thanks for your thoughts.
