Reading your post, I am quite envious and really wish to extend my thanks for helping out your mother. let me answer each of your questions individually.
- Three individuals can split the gifts equally. Since there is a $15,000 gift exclusion for each individual, you do not need to file a Gift Tax return. I would imagine yourself and your siblings had no expectation on being paid back so your generosities cannot be construed as loans.
- Your mother returned the money that was lent to her by you and this is a private matter. It is neither a gift or a loan.
- If it were construed as a loan, loan proceeds are not taxable events because there is an expectation that those loans are to be paid back.
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