Gifts received are not reported as income on your income tax return.
If the gift is more than $16,000 (2022 limit), the giver (not the recipient) of the gift may be required to file a gift tax return (separate from an income tax return).
"Gift Tax" is somewhat of a misnomer. Even though a gift tax return may be required, very few people ever actually pay federal gift tax. The purpose of the gift tax return is usually only to document a reduction in the allowable estate tax exemption.
See https://turbotax.intuit.com/tax-tools/tax-tips/Tax-Planning-and-Checklists/The-Gift-Tax-Made-Simple/...
