If you received the money, no matter how much or how little, you don't report anything.
If you're the one who gave the gift, you don't report it either, unless it exceeds $17,000 per recipient for 2023 ($18,000 for 2024). In that case, you'll file Form 709: United States Gift (and Generation-Skipping Transfer) Tax Return.
We don't support Form 709, but you can download it from the IRS website and fill it out per the Form 709 instructions.
