Currently, for federal taxes, one person can give to another person up to $12,000 a year without paying gift tax and without having to file any tax return. One person can give to as many persons each up to the gift tax exempt amount as the giver wants (and can afford).
The receiver of the gift, regardless of the amount, does not have to pay income tax on the gift as the gift is not considered income for the receiver.
If the giver of the gift gives more than the tax-exempt amount, the giver must file a gift tax return. However, actual money may not have to be paid if the life-time exempt amount has not been exceeded.
The states may have laws different from the federal laws.
There may be other considerations besides gift taxes. The giver may want to review the facts and options with an attorney.Ask a similar question