<prompt> Human: My Grandmother passed away and my left me 32k. My aunt and uncle are going to be writing me a check each for 16k. The taxes have been paid on the IRA money. So these are personal checks I am receiving from them. I want to make sure I dont have to pay another tax when it has already been paid by my aunt and uncle when they took it out of the IRA. I read something about being allowed to receive 14k max per person, per year to be considered a gift.. everything is taxed and legit I just want to ensure that when I receive two large checks I will not be punished for it etc. Or what is the best way to handle this..two separate checks from both 8k and 8k and cash two this year and the other two in the new year etc..any help would be great!Assistant: Whoever sending you a gift is responsible for taxes. You as a recipient of domestic gifts are not responsible.Human: Ok great, so will it be ok if the checks are 16k each? Will I have to note this on my taxes etc.. I was told 14k is the max that is a gift...and I wont have to put it on my taxes.  <response>: Whoever sending you a gift is responsible for taxes.Screw Auntie and Uncle! :Your aunt and uncle are slightly better off if they write 14k each to you in 2015, then either one does 4k on Jan 1, 2016. That way, they avoid the need to declare the excess gift as an exemption on their estate, and sometimes various states have quirky rules on this kind of things. See my other response. 