Which they? That same site says that it's the donors who would have to pay the tax, not the recipients: The donor is generally responsible for paying the gif

Which they? That same site says that it's the donors who would have to pay the tax, not the recipients: The donor is generally responsible for paying the gift tax. http://www.irs.gov/businesses/small/article/0,,id=108139,00.html http://www.irs.gov/businesses/small/article/0,,id=108139,00....