Hi,
I had given a gift to my mother in 2007 for which I had not submitted a gift tax return (the gift value exceeded the limit of 12k for tax year 2007). Can I submit the gift tax return for 2007 now? If so, what form do I use?

Thank you very much.
-PuzzledByTaxes

Are you married? If so, your spouse can be deemed to have contributed to this gift also for an additional 12,000.

Unless this gift was over a million dollars there will be no immediate tax consequences.

And, yes, you CAN file the gift tax return late.

File Form 709: United States Gift (and Generation-Skipping Transfer) Tax Return

All gifts of more than annual exclusion amount ($12000 for 2007) must be reported by the donor. There is a lifetime exclusion of $1 million. A person making a gift in excess of $12K must include the gift in the lifetime exclusion and file Form 709 to document the gift. This exclusion will reduce your Estate Tax exclusion amount.
Read Your U.S. Tax Return: The U.S. Gift Tax