I made a gift in 2018 and failed to file form 709. I also made gift in 2019 and need to report that.
Is it best I file these separately with the corresponding 2018 and 2019 forms? Or can I consolidate and include everything from both years on the 2019 form?
If I have to file on separate forms, do I "pretend" I had "previously filed" when I answer question 11a "Have you previously filed a Form 709?" I assume yes, so that my lifetime exemption total would have the right running total. Any help is appreciated!!
