A gift you give is not deductible on any tax return. If the gift to any one person is more than $16,000 in 2021, then the giver is required to file a completely separate IRS Form 709 Gift Tax Return. If the amount of your gift is less than 11.5M then no taxes are assessed. But you are required to report it to the IRS if it's more than $16,000 in any one tax year. ($15K if 2020 or earlier).
Additionally, the recipient of the gift is not required to report it on their tax return either.
