Gifts you make to people are not tax deductible. However, it’s good to know that the recipient of a gift is not subject to income tax on it, regardless of the size of the gift. If the gift is more than the annual gift tax exclusion ($15,000 in 2019), a donor (the person who gives the gift) may have to file a gift tax return, and in rare cases, pay gift tax. But this has no impact on income taxes.
For calendar year 2007, taxpayers covered by an HDHP may contribute up to the lesser of the annual deductible or $2,850 ($5,650 for family coverage).