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Learn how the marital deduction lets married couples transfer unlimited assets to each other tax-free. Understand estate planning strategies for spouses.
The marital deduction allows unlimited transfers between spouses who are both U.S. citizens, meaning you can leave your entire estate to your spouse without any federal estate tax. However, this just defers the tax until the surviving spouse dies. When the surviving spouse passes away, their estate can only use the federal exemption of $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Jan 2, 2026 before facing the 40%26 USC 2001(c)Verified Jan 2, 2026 estate tax rate. This is why many couples use strategies like A-B trusts to preserve both spouses' exemptions.
