On July 1, 2012, Vega made a transfer by gift in an amount
sufficient to require the filing of a gift tax return. Vega was still
alive in 2013. If Vega did not request an extension of time for
filing the 2012 gift tax return, the due date for filing was

(b) The requirement is to determine the due date for
filing a 2012 gift tax return (Form 709). A gift tax return must be
filed on a calendar-year basis, with the return due and tax paid on
or before April 15th of the following year. If the donor subsequently
dies, the gift tax return is due not later than the date for
filing the federal estate tax return (generally nine months after
date of death). Here, since Vega was still living in 2013, the due
date for filing the 2012 gift tax return is April 15, 2013.