Gifts over $14,000 to a 529 would be included on a gift tax return. If your $27k contribution came from a joint checking account, then the gift can be considered given by you and your spouse. Each of you can give $14,000 to a 529 and no gift tax return would be required in this case.
Note: Even if a gift tax return would be required, that does not mean that you would owe gift taxes. The amount would just go against your lifetime gift exclusion of $5.49 million each.
Also, see the link below. It discusses a special election to treat the gift as if it was received over a 5-year period. If you go this route you would make the election on the Form 709 gift tax return.
https://www.irs.gov/pub/irs-pdf/f709.pdf
Gifts over $14,000 to a 529 would be included on a gift tax return. If your $27k contribution came from a joint checking account, then the gift can be considered given by you and your spouse. Each of you can give $14,000 to a 529 and no gift tax return would be required in this case.
Note: Even if a gift tax return would be required, that does not mean that you would owe gift taxes. The amount would just go against your lifetime gift exclusion of $5.49 million each.
Also, see the link below. It discusses a special election to treat the gift as if it was received over a 5-year period. If you go this route you would make the election on the Form 709 gift tax return.
https://www.irs.gov/pub/irs-pdf/f709.pdf