Update to the Extension of Time to Elect Portability of the DSUE Amount

 

Avi: Kontni Istorik


Sa a se yon dokiman achiv oswa istorik e li ka pa reprezante lwa, règleman oswa pwosedi aktyèl yo.

Revenue Procedure 2022-32PDF provides a simplified method for certain estates to obtain an extension of time to file a return on or before the fifth anniversary of the decedent's death to elect portability of the deceased spousal unused exclusion (DSUE) amount. This revenue procedure applies to estates that are not normally required to file an estate tax return because the value of the gross estate and adjusted taxable gifts is under the filing threshold.