I have an IRA that was started for me in Dec. 2016 and then a few more dollars were added in Dec. 2017. Do I claim this even though it was a gift?

[fanfare · Accepted solution]

Your gift includes a possible tax deduction so take advantage of it.

[fanfare]

you have a 2016 contribution, it must go on your 2016 tax return.
only the dollars added in 2017 can go on your 2017 tax return.

[dmertz]

The gift deposited into an IRA on your behalf constitutes a gift to you of cash and a contribution by you the IRA.  Enter the amount contributed as if you had deposited the cash into the IRA yourself.