11m total is based on gifter, while 17k per year is based on recipient. If you give more than 17k per year to a kid but will never give away 11m you just need

11m total is based on gifter, while 17k per year is based on recipient. If you give more than 17k per year to a kid but will never give away 11m you just need to disclose it on a tax form, you don't need to pay a gift tax. (State taxes can have their own rules)