Hal_Al
Level 15

Deductions & credits

No. Neither the beneficiary of the account (the child) or his parents report anything about the uncle's  contribution/gift on their tax return. Gift recipients do not file a gift tax return; only the giver.
The Uncles gift does not affect the parents ability to contribute to other accounts or even the same 529 that the Uncle gives to.. The $14,000/$70,000 limit is per individual giver