After repaying money my Mom gave to me and my brother, how do I get it out of my income for tax purposes?

She gave us each money in 2011; she was put in nursing home last April; applied for Medicaid and I disclosed each of the gifts; my brother and I had to spend the money given on anything to do with her in order for her to qualify for Medicaid. The money had been put in an IRA and drawn out for spend down. So, the money was hers not ours. Just need to know how to transfer it back to mom.

When were these given and when did ya'll return them?

If they were gifts above the gifting limit for the year, then your mother will be liable gifting taxes.

If what she gave each of you that you gave back was about the gifting limit for the year is liable for gifting taxes on your own tax return.

I hope it was and loan which has the paper work to back the claim of it being a loan up.

You would have to work that out with the IRS.

Were these loans from your Mother and your Brother? If so, loans are not taxable income if you had repaid the loans.