You don't report gifts given or received on your personal tax return. If someone gives more than the annual limit to any one person, the giver might have to file a gift tax return form 709 to deduct the gift off their lifetime exclusion but there won't be any taxes due.
For 2024 the limit is 18,000. So you could give someone 18,000 and if they are married their spouse 18,000 for a total of 36,000. And if you are married you and your spouse can each give 18,000 to each of them for a total of 72,000.
IRS 709 form,
https://www.irs.gov/pub/irs-pdf/f709.pdf
IRS 709 Instructions,
https://www.irs.gov/pub/irs-pdf/i709.pdf
