over $15,000 and then ultimately pay a gift tax if her gifts total what, 11.4 million over her lifetime over the annual exclusion amount. Probably not in danger of doing that anytime soon. It's the gift giver that has the tax obligation if they give away a huge amount over their lifetime, but until they reach that huge number, the only tax obligation is for the giver to report annually any amount of a gift over $15,000.