If you make a gift to any one person of less than $18,000 (or $19,000 in 2025) then you don't need to report anything at all.
For this year if the gift that you gave your son would exceed $38,000 from both you and your spouse you might consider making a part of the gift to your daughter-in-law instead. As long as you don't give anyone more than $38,000 this year you won't need to file a gift tax return.
@LTCJSH
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