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When money paying back money owed to someone over $14,000?
They won’t think its a gift as long as you have some documentation that she gave you the money earlier. A simple bank statement showing a deposit (from her) of 14,000 would prove that you’re repaying her. Technically since its a loan you should also pay her interest, but at this amount its…

ally not necessary. The interest “lost” would be considered a gift, but as long as the interest lost is less than 14,000 (the amount of annual gift exemption) you don’t have to report it.

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