As @Bsch4477 stated "if she shares the money with you it is considered a gift and you pay no tax anyway. If over $17,000 she should report it on form 709 but she wouldn’t pay tax either due to the high gift/estate tax exemption. If you are married, she could give you a combined total of $34,000 without having to file that form. "
A gift received is not reported on a tax return, regardless of the amount received.
