If you transfer your property to a family member who is US citizen but not US resident - tax consequences

What are the tax consequences for you and the recipient of your property  as gift 

Recipient is not US resident i.e. does not live in USA entire year ..only comes to USA for few days.

However recipient is US citizen.

Someone said Govt wants you to file a certain form when you transfer property ownership to non US residents....can you please suggest which type of form/paperwork need be submitted ?