Gift Tax

[toots]

A donor wants to give a future gift, but does not want it to go towards his lifetime limit. Can the donee report the gift and have the gift go towards their lifetime limit?
I read that a donee can agree to pay the gift tax as a condition of receiving the gift. But it does not explain how to report this. Does it go on the donor's tax return or the donee's tax return. There would not be a tax to pay as it is under the lifetime limit but the donor does not want to put this gift towards his limit.

[Bees Knees]

I don’t know what you read, but you don’t have a choice. The gift goes against the donor’s lifetime limit. The donee can’t volunteer to have the gift go towards his lifetime limit, otherwise you would open up a whole new way to avoid estate tax by first using up the donor’s limit, and then the donee’s limit. The donee can agree to pay the gift tax for the donor, but not in the sense that it saves the donor from having a gift go against his lifetime limit. The donee paying the gift tax for the donor would simply be done as a gift back to the donor.