As long as your mother's gifts to you in a single tax year do not exceed the annual federal gift tax exclusion (which is $17,000 for year 2023), then neither she nor you has to report those gifts on your tax returns. In fact, the recipient of a gift never has to report the gift on their tax return. (There are some exceptions for gifts from foreign sources.)
If your mother's total gifts to you in one year exceed the federal gift annual exclusion amount, then she must file a federal gift tax return, IRS Form 709.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
