My mother gave me four $10,000 gifts during the last five years. She wants the $40,000 back. I gave the money back to her. How should I report the return on my 2013 1040 form?

Just so I have this straight, you reported this money as gifts, then you gave it back, now the question is to report paying it back?

If it was money given to you and never claimed you have no grounds to claim the pay back, same as any other loan.

If each of the 10K amounts was in a separate year, it wasn't even reportable, so why would you report giving it back? Did you pay interest?

Thank you for the answer.

Judy has it right. There is no reporting requirement.

What your mother gave you was not gift. It is loan. You are returning the loan.