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Learn about estate tax portability and how surviving spouses can use their deceased spouse's unused federal estate tax exemption to protect more assets from ...
When your spouse passes away, you can claim their unused portion of the $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Jan 2, 2026 federal estate tax exemption through portability. This means a surviving spouse could potentially have up to $30,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Jan 2, 2026 in total exemption if they file the proper election. However, you must file Form 706 within nine months of your spouse's death (or 15 months with an extension) to claim this benefit, even if no estate tax is owed.
