late gift tax return

[DixieEA]

Hello, have posted as unreg. poster in past. Taxpayer gave $50000 gift to child in 1998.
Did not file a gift tax return at that time. Taxpayer's spouse died in 2006. This issue came out in closing spouse's estate. Is it correct to file the gift tax return at
this time on a 1998 form, and is it okay to split the gift since the gift was from both
parents?

Thanks, DixieEA