here's a link to instructions for Form 709 - gift tax return
look a page 3 - Transfers not subject to gift tax - this is not all inclusive (the pub uses the word exclusion which infers from being a gift)
The IRS isn’t interested in the rental value of your adult child’s bedroom or the amount of food that they consume without paying. You can pay as much as you want for tuition, medical expenses, or health insurance premiums on behalf of your adult children without worrying about gift tax returns.
there is an annual exclusion for 2025 of $19,000 per donee. you also have your lifetime exclusion which is currently just under $14 million.
Between support and gift not everything is clear cut such as buying a car or paying for a wedding.
