They never have to report it. You might have to file a gift tax return form 709 to deduct the gift off your lifetime exclusion but there won't be any taxes due.
For 2023 the limit is 17,000. So you could give someone 17,000 and if they are married give their spouse 17,000 for a total of 34,000. And if you are married you and your spouse can each give 17,000 to each of them for a total of 68,000.
IRS 709 form,
https://www.irs.gov/pub/irs-pdf/f709.pdf
IRS 709 Instructions,
https://www.irs.gov/pub/irs-pdf/i709.pdf
