23 by Randy Moss
Jerry Rice currently holds the single season record with 22 touchdowns in the 1987 season with the San Francisco 49ers
He broke it Week 17 against the New York Giants, it was to Randy Moss, who got his 23rd touchdown that season breaking single season receiving touchdowns in a single season record.
60 touchdowns in a single season
The NCAA record for most touchdown receptions in a single season belongs to David Kircus. In 2002, Kircus had 35 receiving touchdowns for Division II Grand Valley State.
31, LaDainian Tomlinson
The current record was set and is held by Ladainian Tomlinson of the San Diego Chargers. His record is 31 touchdowns, set in 2006.