Receiving 100k as a gift

[Michael Weis]

Good Morning, I have someone who will be helping me get my journey started by gifting me 100k.  I know they are responsible for tax forms on their end.  What's the easiest way to receive the money?  Is it as simple as having them put the money in a joint account and then i use it from there or is there a very particular way this needs to happen?

Thanks 

Mike