A gift received from an individual is not reported on a federal tax return, regardless of the amount received or the value of the gift received.
The giver of the gift to an individual is required to report the gift given if the value of the gift is over $14,000. Use IRS Form 709 Gift Tax Return to report the gift given. There would not be any gift taxes owed if the aggregate of all gifts that have been given is less than $5.45 million.
IRS Form 709 - https://www.irs.gov/pub/irs-pdf/f709.pdf
IRS Form 709 instructions - https://www.irs.gov/pub/irs-pdf/i709.pdf
