Estate
What is portability in estate tax?
Quick Answer
Portability lets a surviving spouse inherit their deceased spouse's unused federal estate tax exemption (DSUE) — combining for up to $27.98M in 2025. The election is made by filing Form 706 within 5 years of the first death.
Warren Team
Updated April 26, 2026
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Warren Team
Updated April 26, 2026
35
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