Glossary
Portability
Definition
Portability lets a surviving spouse use the deceased spouse's unused federal estate tax exclusion, if the executor elects it on a timely estate tax return. It can double the amount a married couple shields from estate tax.
How portability works
The election requires filing Form 706 even when no tax is due. Missing it forfeits the unused amount, though relief procedures exist for late elections in some cases.
Portability does not apply to the generation-skipping transfer tax exemption.
Why it matters to a firm
Filing a portability return is a valuable, often-missed service after a first spouse dies.
| 2026 figure | Source |
|---|---|
| Federal estate tax basic exclusion (per person): $15,000,000 ($30,000,000 for a married couple using portability) | IRS |
Calculators that use portability
Questions about portability
Is portability automatic?
No, it must be elected on a timely Form 706.
Does it apply to state taxes?
Rarely; most states don't allow it.
Is it worth filing if no tax is due?
Often, to preserve the unused exclusion.
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Related terms: Estate tax exclusion
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