Can I deduct a gift of $10,000 for my nephew"s college tuition as a gift on my federal taxes?

[Doc5108]

No.  Money Gifts are Not Taxable or Reported on the recipients Tax Return Nor deductible on the Givers Tax Return.
A person is allowed to gift upto $14,000 or a couple a total of $28,000 in one tax year Without it having to be reported on a gift tax return.