Do we have to file gift tax?

[hayakawa41]

Our son study aboard overseas collage since Septmber 2020.

We send money every month for living cost. End of year  total amount is less than $6000.00.

Do we have to file gift tax?

[rjs]

Supporting your son in college would not usually be considered a gift. But even if it were, you don't have to file a gift tax return if the total for the year is less than $15,000.

[hayakawa41]

Thank you