My husband is disabled and not required to file taxes. His mother gave him a financial gift. Does he have to claim?

[SweetieJean]

Don't the two of you file a Joint return?

[DoninGA · Accepted solution]

Gifts received from an individual are not reported on a tax return, regardless of the amount received.

[SweetieJean]

Does he receive SSI, SSDI or any other type of disability income?  If so, (1) those benefits may be taxable, and (2) he may need to report the gift to them if his benefits are needs-based.

[SweetieJean]

Also, the gift could be recorded as nontaxable income for purposes of the sales tax deduction on your Joint return.