@hcjontax wrote:
How would he file a retroactive gift tax return form 709 for 2018?
Download a 2018 Form 709 from the IRS web site below, prepare the form, print it and mail it in.
https://apps.irs.gov/app/picklist/list/priorFormPublication.html?resultsPerPage=200&sortColumn=sortO...
He could also investigate having the return professionally prepared.
See https://taxexperts.naea.org/listing/service/estates-gifts-trusts
