Cash gift to kids in my family

[ac95035]

As peras mentioned in https://www.irs.gov/businesses/small-businesses-self-employed/frequently-asked-questions-on-gift-tax..., you do not have to report to IRS if your cash gift is below the $17K amount for the year 2023. If I have been gifting for several years, and this amount would have added to $100K or more. How do I report this to IRS so this amount gets deducted from my total estate?

Thanks

[ac95035]

Thanks.

If you have been gifting for several years and you want to deduct this amount from your estate, what type of document is acceptable to IRS?

[VolvoGirl]

And your gifts have already been deducted from your estate.  They are gone and out of your estate now.  They are not part of your estate in the first place anymore.