@slamny
The gift tax form is due the same time as a tax return, April 15, 2025 for a gift made in 2024.
There is a penalty for filing late. It was suggested in another post that the penalty is a percentage of the tax owed, so there is no actual penalty if you are late filing a return that shows no tax. But I would not recommend deliberately ignoring tax filing deadlines unless you have professional advice.
