For tax year 2022, unless you have gifted over $12.06 million over your lifetime there is no federal taxes on gifts given to individuals.
For tax year 2022 if you gift over $16,000 to a single individual you Must report the gift given on IRS Form 709. The form 709 is separate from your federal tax return and is sent separately to the IRS.
Go to IRS Form 709 website for more information. The current website is for tax year 2021 - https://www.irs.gov/forms-pubs/about-form-709
