a loan has no tax consequences so it's not reported on the 1040(s) you file. you don't say what year the loan was made because if it was in 2021, rules regarding the requirement to pay or impute interest may come into play. iRC sec 7872 comes into play for loans with a below-market interest rate. in 2022, there is no tax issue if you marry because spouses can make unlimited gifts to one another. if your wife forgives the loan in 2022 or later there is no forgiveness of loan income issue
