Anyone is permitted to give to anyone else money every year without filing a gift tax return. It must meet the annual exclusion limit. Since 2013, this amount has been $14,000 per person.
Previously, if you wanted to gift a child money, you could gift her $14,000 and for couples, $28,000 per child. Any amount over required a gift tax return to be filed even though there maybe no gift tax owed.
In 2018, the limit increases to $15,000 person/$30,000 per couple.