Is gift to a resident of USA from India taxable as per US tax laws?

Question

A close relative of mine has been deputed by his Indian Employer to USA for work. If I send a gift of USD 1000 from India, will that person have to pay tax on it as per US laws?

Answer 1

While the US does have a Gift Tax, it's paid by the giver of the gift, never the recipient. However, a gift of $1,000 is well below the annual exclusion amount so no tax would be due anyway.

Answer 2

not if you don't tell the IRS you received it