A parent may give a gift of $14,000 or less to a child without having to pay a gift tax and filing form 709 for the filing year 2013. Additionally, a spouse may also give a minor $14,000, and “split” the gift for a total of $28,000. In this case, you must file a form 709, and the spouse needs to sign the form. Please consult your tax adviser for more information, as these amounts may change from year to year.