I consider them de minimus gifts not subject to reporting.

Zaps are not taxable in any state. Zaps are gifts, and for the 2025 year, the lifetime gift tax exemption amount is $13.99 million per individual. This means that an individual can gift up to $13.99 million during their lifetime without incurring federal gift taxes. For married couples, this amount...

They are gifts, so unless people zap over $18k per person per year, then no reporting is needed.