Were do I put the 15,000.00 I gifted my son?

[MICHAEL-E-WALLS]

where do I deduct the gifted 15,000.00 from my income?

[tagteam]

You cannot deduct gifts to any individual, only to recognized charitable organizations.

[HelenC12]

Since you're the one who gave the gift, and it didn't exceed the $15,000 annual exclusion per person, you don't report it. 

If you exceeded the annual exclusion, you would file Form 709: United States Gift (and Generation-Skipping Transfer) Tax Return.

• We don't support Form 709, but you can download it from the IRS website and fill it out per the Form 709 instructions.

Related Information:

• What's the difference between a gift and an inheritance when it comes to taxes?