A timely filed and complete Form 706 is required to elect portability of the DSUE amount to a surviving spouse. The filing requirement applies to all estates of decedents choosing to elect …

Learn how estate tax portability works for married couples, DSUE requirements, Form 706 filing deadlines, and critical compliance tips to avoid costly mistakes.

Jul 17, 2025 · To elect portability of a deceased spouse’s unused estate tax exemption on Form 706, the executor must file a federal Estate Tax Return (Form 706) for the deceased spouse …

Feb 29, 2024 · The porting of the DSUE to the surviving spouse is not automatic; in order for the DSUE to be available to the surviving spouse, a portability election must be made on a timely …

May 16, 2025 · This is known as the Deceased Spousal Unused Exemption (DSUE). To claim it, the executor must file Form 706 with the IRS within nine months of the spouse’s death. Do I …

To elect portability of the deceased spousal unused exclusion (DSUE) amount for the benefit of the surviving spouse, the estate's representative must file an estate tax return (Form 706) and …

Oct 7, 2025 · Surviving spouses can elect DSUE by timely filing Form 706, preserving unused exclusion worth potentially millions. IRS allows six-month filing extensions via Form 4768 and …

Aug 9, 2023 · The executor of the estate must remember to complete and properly prepare Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, within five years of …

Part 6 of Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return that is used to opt out of the deceased spousal unused exclusion (DSUE), or if elected, to calculate …

Nov 5, 2024 · This article delves into the intricacies of the 706 portability election, including its purpose, qualifications, special filing rules, complications, and the importance of making an …