Gifts that you give to family members or friends can never be used as any type of tax deduction. The only gifts that qualify to be a tax deduction are donations that you make to a qualified charitable organization.
In fact, if you gave gifts of more than $13,000 to any one individual for the year, you must file Form 709 with the IRS to report those gifts. You would not likely owe gift tax because under current law, each individual is allowed to give gifts of up to $1 million in their lifetime before gift tax becomes due. But if you would ever exceed your lifetime limit on gifts, then the donor of the gift pays the tax. So if anything, you pay taxes on gifts you give rather than receive a deduction for them.
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