For the current tax year (2018) you can gift up to $18,000 to an individual without having to report the gift to the IRS. The receiver of the gifts does not report the gift of their tax return regardless of the amount received.
If the gift is over $18,000 to a single individual, the giver of the gift is required to report the gift on IRS Form 709. There will not be any taxes owed on the gift until the total of all gifts ever given is over $13.61 million.
