The recipient of a gift is never the one who pays gift tax. If and when gift tax ever becomes due, it is paid by the donor of the gift and not the one who receives the gift.
Currently for 2009 and 2010 taxpayers may give gifts of up to $13,000 to another individual each year without reporting those gifts. If you are the recipient of such gifts, you do not include those gifts in your taxable income.
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