I would like to transfer a property that I own outright to a relative in Missouri. I am thinking of a quick claim deed. The property is worth approximately $90,000. I am basically giving this property to my relative. I have done some research and found that there is no fee for the transfer in Missouri, but I am curious of the tax implications for my relative. I do not want a tax burden on them with the IRS.

It is a QUIT claim.. IRS Publication 950, Introduction to Estate and Gift Taxes provides many examples of how the gift tax rules are applied to various situations.

A gift tax return WILL be required of you (though it is likely no tax would be due if you access your Unified Estate Credit).

I do not think Missouri has an inheritance tax, so there should be NO effect on your relative's tax situation.