Legal Question in Tax Law in California

Zero ($0.00). It is the responsibility of the Donor (the person making the gift) to file a gift tax return and pay for any gift tax that may be due. It is likely that with the size of the gift, there may be an erosion of the donor's unified credit, which means that the donor will not have to pay a gift tax. The erosion of the donor's unified credit may create more of an estate tax later, if in fact the donor's estate is subject to estate tax.