Hello and thank you for using Just Answer. This action can take several forms. The action can be a gift to you because your father deposit the $15,000 into the checking account this year. There is a $12,000 exclusion per person per year so you father will file a gift tax return (Form 709) for the balance of $3,000. If the $15,000 was left in the account for over one year the amount could be divided over years and no gift tax would be due. You can treat the $15,000 as a gift from both parents and no git tax return would be due.
An individual doesn't make a gift when he opens a joint bank account with his own funds for himself and another under the terms of which he can regain the entire fund without the other's consent. A gift is made only when the other person withdraws money for his own benefit (Reg 25.2511-1(h)(4)).
Gifts from a nonresident alien or foreign estate, reporting is required only if the aggregate amount of gifts from that person exceeds $100,000 during the tax year.
You would not have to report the $75,000 if you transfers the amount to your banking account.