<prompt> Human: early 30s first time doing taxes here. Live and work in Japan, from California. I am giving my mom 300 dollars switching it over from yen and sending it to her. I will do my taxes for the first time in America from Japan as I found out I need to even when abroad. I give my mom money so she can attend a trainer to try and lose weight. Not sure if this is deductable?Thanks  <response>: No. Gifts and tips are not deductible unless they are to a registered and official charity, or a religious meeting place. 