Only individuals are required to file gift tax returns. If a trust, estate, partnership, or corporation makes a gift, the individual beneficiaries, partners, or stockholders are considered donors and may be liable for the gift and GST taxes.
For tax year 2023 the annual exclusion amount for gifts given to an individual is $17,000.
Go to this IRS website for Form 709 United States Gift (and Generation-Skipping Transfer) Tax Return instructions - https://www.irs.gov/pub/irs-pdf/i709.pdf
