How fortunate you are to have such a generous mother. You’re also fortunate in that no part of the gift is taxable to you. However, your mom may have gift tax (not income tax) issues. She can give up to $13,000 each year with no gift tax concern. She can also pay medical expenses or tuition in any amount on your behalf when directly paying the provider. She can use part of her lifetime gift tax exemption ($5 million) to ensure she won’t pay any gift tax now. But this will reduce her estate tax exemption in the future.