If you are gifting her the $100,000 then you need to report the gift to the IRS using Form 709
TurboTax does not support Form 709
Go to this IRS website for the Form 709 which includes in the instructions on where to mail the form - https://www.irs.gov/forms-pubs/about-form-709
Any gifts to an individual of over $18,000 have to be reported to the IRS. However, there are no taxes on the gift until the total of all gifts given is more than $13.61 million
