If you give any one person gifts valued at more than $16,000 in a year, it is necessary to report the total gift to the Internal Revenue Service. You make a gift when you give property, including money, or the use or income from property, without expecting to receive something of equal value in return. If you are the one who gave the gift, you do not report it either, unless it exceeds $16,000 per recipient for 2022 ($17,000 for 2023). In that case, you will file Form 709.
No, your mother does not have to file Form 709. She gave this child $10,000 in 2022 and $10,000 in 2023.
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