What is most financially beneficial way to accept a gift of money?

I've been out of work since the beginning of this year. I have collected unemployment benefits, but they ran out. Now my mother wants to offer a gift of a significant amount of money. What is most financially beneficial way to accept this money? I'm concerned about taxes especially. Thank you.

What is most financially beneficial way to accept a gift of money?
Actually, the recipient of a gift is not taxed. Your mother would be the one to be taxed if she gives you more than $12,000.
Reply:Cash, but if you deposit a large amount in your bank , it will be noticed. However it is under the gift tax and should be taxed, you already pulled out enough unemployment at this point.
Reply:The giver pays a gift tax of about 55% on the amount over 12k per year. It would not be too hard to get around this rule though.

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