The IRS did not extend the filing date for Gift Tax returns. Read this IRS link to determine if a gift return needs to be filed. Here is the summary of the link. Read this carefully.
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If you gave gifts to someone in 2020 totaling more than $15,000 (other than to your spouse), you probably must file Form 709. But see Transfers Not Subject to the Gift Tax and Gifts to Your Spouse, later, for more information on specific gifts that are not taxable.
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Certain gifts, called future interests, are not subject to the $15,000 annual exclusion and you must file Form 709 even if the gift was under $15,000. See Annual Exclusion, later.
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Spouses may not file a joint gift tax return. Each individual is responsible for his or her own Form 709.
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You must file a gift tax return to split gifts with your spouse (regardless of their amount) as described in Part 1—General Information, later.
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If a gift is of community property, it is considered made one-half by each spouse. For example, a gift of $100,000 of community property is considered a gift of $50,000 made by each spouse, and each spouse must file a gift tax return.
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Likewise, each spouse must file a gift tax return if they have made a gift of property held by them as joint tenants or tenants by the entirety.
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Only individuals are required to file gift tax returns. If a trust, estate, partnership, or corporation makes a gift, the individual beneficiaries, partners, or stockholders are considered donors and may be liable for the gift and GST taxes.
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The donor is responsible for paying the gift tax. However, if the donor does not pay the tax, the person receiving the gift may have to pay the tax.
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If a donor dies before filing a return, the donor's executor must file the return
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