Inherited cash

[JaniceR]

My mom passed away in 20201. My bother and I are on all of mom's accounts. My brother and I got half of everything. I decided to give my half to my 2 sons and 4 grandchildren. The bank wired 1/2 of it to 1 son for him and his 3 children.  The other half was a Cashier's check to my other son for him and his 1 child.  Do I file the Form 709 or is that the my sons since the money straight to them.

[Bsch4477]

Since you gave the gifts you report them on form 709. 

[JaniceR]

If the money came directly from my mom's checking account to my 2 sons after she passed away should i file the 709 for me or for my mom?

[JaniceR]

The money my 2 sons received from my mom's account.  I told each son to put an agreed upon amount into an account for their kids. Do they need to fill out 709 also since the amount for each kid is more than $15000?

[Bsch4477]

Once mom died the money was yours so you gave it away and should report the gift.