Your brother would not owe taxes on the gift. Gift tax is paid by the gift giver, not the receiver. If you give your brother $125k, you will not likely owe taxes on it, however, you would have to fill out form 709.
Although you still do have to report the gift on form 709, there is a lifetime gift tax exclusion of $13.99 million for 2025. This means the amount above $19,000 will use up some of the $13.99 million. So if you have never given a large gift before, then you would not need to pay taxes on the gift of $125k.
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