Thank you champ.
She is filing as a US Resident for 2023. Seems you are suggesting she will need to file form 709 for '23 and I'll need to file 709 again for any money I need to give back.
Since this is money being returned thus nullifying gift any other options that can stand up to IRS queries?
I see something called "Qualified Disclaimer". It needs to satisfy the below. The funds are in joint account of me and spouse, I had given a disclaimant immediately on receipt to my mother would I satisfy the requirements?
The refusal must be in writing.
The refusal must be received by the donor, the legal representative of the donor, the holder of the legal title to the property disclaimed, or the person in possession of the property within 9 months after the later of:
The day the transfer creating the interest is made, or
The day the disclaimant reaches age 21.
The disclaimant must not have accepted the interest or any of its benefits.
As a result of the refusal, the interest must pass without any direction from the disclaimant to either:
The spouse of the decedent, or
A person other than the disclaimant.
The refusal must be irrevocable and unqualified.
