14k or less is not reportable
anything over 14k is required to be reported (I'll call that excess gifts) , but not taxable in the overwhelming majority of cases (almost never taxable)
although excess gifts are reportable, they're not taxable until cumulative lifetime excess gifts exceed the estate tax exemption, currently 5.43 million dollars
and should cumulative lifetime excess gifts exceed 5.43 million dollars, the person making the gift is first responsible for the tax, not the person receiving the gift
to conclude;
1) the person making the gift may have to file a return
2) if cumulative lifetime excess gifts exceed 5.43 million dollars, the person making the gift will be subjected to gift tax
3) the person receiving the gift does nothing but deposit the check
PS: federal law, states can and do vary
