Form 706 Portability - To qualify for relief for a late portability election, the estate’s executor must complete and properly prepare form 706 on or. Part 3—elections by the executor note: Under the simplified method in rev. In order to elect portability of the decedent's unused exclusion amount (deceased spousal unused exclusion (dsue) amount) for the.
Under the simplified method in rev. In order to elect portability of the decedent's unused exclusion amount (deceased spousal unused exclusion (dsue) amount) for the. To qualify for relief for a late portability election, the estate’s executor must complete and properly prepare form 706 on or. Part 3—elections by the executor note: