Hi,
Me and my wife moved from Australia to US 2 years ago. This year I have transferred 65K USD from my US account to her Australian account and after 6 months she has returned same money back to my US account. These transaction were wire transfer from bank to bank. Do I or my wife need to pay any taxes in US? Do we need to declare these wire transfer to IRS or need to file any form in tax returns?

Thanks
RP