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Home→Tags Deceased spousal unused exclusion amount

Tag Archives: Deceased spousal unused exclusion amount

Late Filing for Portability Extended to Five Years

The Internal Revenue Service has announced that the two-year period for filing an estate tax return merely to elect portability has been extended to five years from date of death. Rev. Proc. 2022-32, IRB 2022-30 IRB ___ (7/25/2022). In Rev. … Continue reading →

Posted in News, Rulings | Tagged Deceased spousal unused exclusion amount, Federal estate tax

New Late Filing Portability Relief

The Internal Revenue Service has announced a new simplified procedure for obtaining relief for filing a late estate tax return in order to elect portability. Under IRC section 2010(c)(5)(A), the federal estate tax exclusion amount for a surviving spouse can … Continue reading →

Posted in News, Rules and Regs. | Tagged Deceased spousal unused exclusion amount, Federal estate tax

Surviving Spouse Can Compel Portability Election

The Oklahoma Supreme Court has held that a decedent’s unused federal estate tax exclusion amount (referred to in IRC section 2010 as the “deceased spousal unused exclusion amount,” or “DSUE”) is an asset of the decedent’s estate that the administrator … Continue reading →

Posted in News, Opinions | Tagged Deceased spousal unused exclusion amount, Federal estate tax, Fiduciary duty, Prenuptial Agreement

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