Fwiw if they're legally gifts (which is not always obvious, consult your tax professional etc.), gift tax in the U.S. is payable by the gifter, not the recipient: http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employ... I believe this is because it's mainly aimed at wealthy estates who're trying to end-run the estate tax by conveying large amounts of money to would-be heirs via gifts instead.