The thing with a gift, is that it's a gift "after" the giver of that gift pays taxes on it. Then if that gift is in excess of $15K in any one tax year, the giver (not the recipient) has to file IRS Form 709 Gift Tax Return. There are no additional taxes other than the taxes you already paid on the gift. But you do have to report it if it exceeds $15K in any one tax year. The giver also does not get to deduct their "gift" from their taxable income either.
