You do need to file the Form 709 for his gift. You can use About Form 709, United States Gift to file the form. It is not part of the personal tax return so it is not in the program.
You can file the return on time and pay when you can. You can ask for an abatement of the interest and any penalties based on the extenuating circumstances. I have found the IRS very difficult to deal with regarding deceased taxpayers and wouldn't expect much help. See Penalty Relief for Reasonable Cause.
I am very sorry for your loss and wish you all the best.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
