Senior, paying back my son's gift of living expenses in excess of the annual limit. Do I have to fill a 709 ?

[Drake67]

Over 65, single, and last year, due to medical issues, I had my son (who is not living with me and is not a dependent) pay for most of my expenses (groceries, medications, utility bills, small repairs around the house, car maintenance and so on) from his credit card.

The annual total is more than the $15,000 gift limit. I did pay him back every couple of months, so I don’t owe him anything at the end of the year.

The grand total per year was just a shade over $17,000 and as I mentioned I paid him back by bank transfers.

Does he (or me) or both must fill the gift tax form (709)? If yes, does he have to list every purchase by date on the Part 2, or he can put the total amount as a single item? 

Thanks for your help.

[ColeenD3 · Accepted solution]

No, it's not a gift if you are paying him back. 

[Drake67]

Thank you for your very prompt answer ! May I ask a follow up question.... what do I need to keep as documents to prove the repayment of the gift ? I presume on my side the bank statements showing payments to my son's account are needed.... from his side will a credit card annual statement be enough ? Items like doctor's copayment and medications for eldery on a 30 year's old statement should be enough for a future IRS audit ?

Thanks again !

[MinhT1 · Accepted solution]

The documents that you mentioned would be sufficient in case of inquiry by the IRS.

It is highly unlikely that you will be audited by the IRS on this matter.

[Drake67]

Thank you kindly  !