@iambk wrote:
And the deadline for form 709 is April 15, 2022 if the gift was made in 2021?
That is correct:
Generally, you must file Form 709 no earlier than January 1, but not later than April 15, of the year after the gift was made. However, in instances when April 15 falls on a Saturday, Sunday, or legal holiday, Form 709 will be due on the next business day. See section 7503.
See https://www.irs.gov/instructions/i709#idm140535841984928
