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giving kids annual tax free gift of $28,000
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from the irs' website:  how many annual exclusions are available? the annual exclusion applies to gifts to each donee. in other words,   if you give each of your children $11,000 in 2002-2005, $12,000 in   2006-2008, $13,000 in 2009-2012 and $14,000 on or after january 1,   2013, the annual exclusion applies to each gift. the annual exclusion   for 2014, 2015, and 2016 is $14,000. what if my spouse and i want to give away property that we own together? you are each entitled to the annual exclusion amount on the gift.   together, you can give $22,000 to each donee (2002-2005) or $24,000   (2006-2008), $26,000 (2009-2012) and $28,000 on or after january 1,   2013 (including 2014, 2015, and 2016). https://www.irs.gov/businesses/small-businesses-self-employed/frequently-asked-questions-on-gift-taxes basically, this means that it doesn't matter which person it specifically comes from as it's a "joint" gift.  there is more complicated paperwork to fill out if the gift comes from a single check and needs to be "split" for taxes. each parent would need to fill out a separate gift tax return form, essentially proving that both parents approve of the gift. it seems like it's easier if each parent writes a separate check, however it's not a requirement.
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