where did you read that? for cash gifts, you're wasting your time. for gifts of property, you might file to establish the date of the gift and both FMV and your cost basis which the donee needs (still it's not required. you could just give the donee a letter stating the above facts). Filing past returns when not required might raise questions at the IRS and that might result in audits of your tax returns and finances. I don't advise it.
