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Deceased › Portability

Tucker Arensberg, P.C.

IRS Extends Deadline to File Estate Tax Returns for Portability

Tucker Arensberg, P.C. on

On July 8, 2022, the IRS issued Revenue Procedure 2022-32, which provides a simplified method for taxpayers to obtain an extension of time to make a portability election of a deceased spouse’s unused exclusion amount (“DSUE”)...more

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