Yes. Portability must be elected on a timely-filed federal estate tax return. This is the case even though a federal estate tax return would not otherwise be required, such as if the estate of the deceased spouse is below the threshold for federal estate taxation.
About Seth Bier
Seth Bier is an estate planning attorney serving Redondo Beach, Palos Verdes Peninsula, Manhattan Beach, Hermosa Beach, Torrance, and families throughout the South Bay. His practice focuses on trust planning, probate avoidance, and long-term inheritance protection strategies.
