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Gifts are not reported in a tax return.

 

Gifts over $15,000 need to be reported on a separate 709 form.

 

https://www.irs.gov/pub/irs-pdf/i709.pdf

https://www.irs.gov/pub/irs-pdf/f709.pdf

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**