Have a Tax Question? Ask a Tax Expert
Income does not include gifts or assistance from family members for which you do not perform work.
You can get an unlimited amount of gifts from your family and not have to report this for income taxes.
If one person gifts you in 2007 more than $12,000, they must report the total gifts to the Internal Revenue Service and they may have to pay tax on the gifts (but usually only when they have given more than $1 million in their lifetime. See http://www.irs.gov/newsroom/article/0,,id=107815,00.html for more informaiotn on the obligation of the givers.
I hope this helps.