Tax Deductible gift

What is the name of your state? Maryland

I have 2 sons that I am no longer claiming on my income tax form. They are 20 and 23. I would like to know if I give them a cash gift if it is deductible on my taxes. If so, is there a special form or process that I need to follow? Is there a limit on how much? Please advise - thank you.

It is not deductible. If you give them more than $11,000 in a year, you have to file a gift tax return & less of your estate will be tax-free when you die.