Do I have to pay capital gains tax on a gift of stock to a family member

[rcrystal67]

Do I have to pay a capital gains tax on a gift of "stock" to a family member?

[Opus 17]

No, but...

When the recipient sells the stock, they will pay capital gains based on your cost basis (your purchase price, with adjustments for splits and so on).  So you will be greatly helping the recipient if you give them documents to prove your basis.