IRS Apparently Not Requiring Form 8971 Where 706 Filed for Portability Only
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IRS Apparently Not Requiring Form 8971 Where 706 Filed for Portabilit…
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Portability allows a surviving spouse to inherit any unused federal estate tax exemption from their deceased spouse. This helps protect transferred assets from estate and gift taxes when the surviving spouse later transfers them. By electing portability, couples can double their estate tax exemptions, but it must be elected through a timely filed IRS Form 706. Without taking the step to elect portability, valuable exemptions are lost! 🙅 Portability offers flexibility but does not negate the nee
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