How does gift tax work when received by a minor?

jutzfliege: How does gift tax work when received by a minor?
Suppose I’d give my 15 year old son a good that’s worth 20k (or a literal 20k cash wag). Obviously, he can’t file taxes since he’s a kid and I’m not responsible for presents I give other persons. Tax law states that any gift above 12k has to be taxed. So, what gives?

Answers and Views:

Answer by Cendi
Gift taxes as taxed to the giver (you) not the recipient (your son).
You can give up to $ 13K per year and not have to pay a gift tax.
If you are married, you and your husband can each give $ 13K per year without being taxes = $ 26K total