She was in the hospital, most of the time, and I'm sure the last thing on her mind (and mine) was to file a gift tax return in 2015 for the gift in 2014. So, I'm fairly certain, there was never any filed. I did not realize there is such a thing until recently (after the sale of the house). Do I need to file one retroactively now, and do I file it in her name or mine?
