What is the maximum amount an individual can receive as a gift before they are taxed?

The individual receiving the gift is not subject to gift tax. The donor is subject to the gift tax. If a donor is a U.S. citizen or is domiciled in the U.S. he/she can make lifetime taxable gifts of up to $1,000,000 before being subject to federal gift tax. Taxable gifts generally are gifts in excess of $13,000 (for 2009).