You don't.    At least not on a Form 1040.   

You dont enter gifts anywhere on a 1040.

Why would you want to report these gifts? They are not taxable or deductible.

"a couple the give to their 3 children an gift to each couple 30k"

Two parents can give a married couple as $15k each for each, so that is $60k under the gift rules, because you are asking about gift rules and you should read about gift rules.

Hi Taxea96786,

First thank you for answer to me.

I know gifts are not taxable but I was reading they can give to each of their children 15k and also to their spouses and not to report on their return, but i was reading how to treat gifts and  I understand they didn't have to pay taxes on that money but does they need to file (form 709 United States Gift (and Generation-Skipping Transfer) Tax Return) or they didn't need to file that form?  Here is where I am confused.  Since I am doing only personal taxes no other kind, since they are asking how much they can give to each of their children since they have 3 and they are married, and they want to give each couple 30K as a gift.

Or they don't have to do anything?

Thank you for your support on this important matter.

Best Regards,

Goyito.

Use the Web, and look it up. That's how you learn. Google:

report gifts on taxes

https://turbotax.intuit.com/tax-tips/estates/the-gift-tax/L1sFpFeXV

please read my post on new preparer tips. Have you taken any tax classes? This should have been covered.