If you're the one who gave the gift, you report it if it exceeds $15,000 per recipient per year.
In that case, you'll file Form 709: United States Gift (and Generation-Skipping Transfer) Tax Return.
We don't support Form 709, but you can download it from the IRS website and fill it out per the Form 709 instructions.
You have a filing requirement if the gift exceeds $15,000 per recipient, but you don't actually pay gift tax until your lifetime gifts exceed $11.4 million for 2019.
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