Right. It does not get reported on anyone's tax return. And she wouldn't be taxed anyway. If someone gives more than $15,000 to any one person per year, the giver might have to file a gift tax return form 709 to deduct the gift off their lifetime 5.43 million dollar exclusion but there won't be any taxes due.
And actually it is 15,000 per person for 2019. So she could give you 15,000 and your wife 15,000. And if she is married her husband can give you each another 15,000. So a grand total of 60,000 per year. Don't know what the limit is for 2020 or 2021. It might be more.
