A gift giver would be required to file a Form 709 Gift tax return if he/she gives over $14,000 to any single individual. Even then, the gifting will not be taxable until the sum total of all gifts exceeds the lifetime limit of $5,490,000
See the following:
https://www.irs.gov/pub/irs-pdf/f709.pdf
https://www.irs.gov/pub/irs-pdf/i709.pdf
