I want to gift money to a child for 2022. When is the deadline to do this? Can I mail a check postmarked before December 31, 2022?

[Critter-3]

Can I mail a check postmarked before December 31, 2022?

YES

[Opus 17]

The gift is effective when the money leaves your control.  You can put a check in the mail on 12/31 and that will count as the date the gift was made, unless the check is post-dated to 2023.  In that case the money is still in your control even if you put the physical check in the mail, so the gift would not count as a 2022 gift.  

[xmasbaby0]

You do know that the gift to your child is not deductible, right?  Not sure why you are worrying about the postmark for the check for 2022.  Gifts to individuals are not deductible.

GIFTS

Money that you receive as a gift is not taxable income to you, and you do not need to report it on your income tax return.  Money that you gave as a gift to someone else is not deductible for your taxes.

Turbo Tax does not support the gift tax form 709, but here is a link:

https://www.irs.gov/pub/irs-pdf/f709.pdf

https://turbotax.intuit.com/tax-tips/estates/the-gift-tax-made-simple/L5tGWVC8N