It may be different between an individual and a business, but for gift between individuals it is the donor who pays the tax: https://www.irs.gov/businesses/sma

It may be different between an individual and a business, but for gift between individuals it is the donor who pays the tax: https://www.irs.gov/businesses/small-businesses-self-employed/frequently-asked-questions-on-gift-taxes https://www.irs.gov/businesses/small-businesses-self-employe...