Ezel / IRS Rulings / 201650017
Chief Counsel Advice 201650017 Released December 9, 2016 Advice

Late portability relief depends on estate size

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This page covers one taxpayer's ruling from 2016, which can't be cited as precedent. Ezel answers your situation under the current Code and IRS guidance, with citations.

Currency note: this determination was released in 2016
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It resolved one taxpayer's situation on its specific facts, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

Chief Counsel explained the available paths after an estate missed the Form 706 deadline for electing portability. If the gross estate exceeded $5 million, the filing obligation was statutory and no late-election relief was available, even if the marital deduction eliminated estate tax. If the gross estate was below $5 million, the estate could request relief through the private letter ruling process and would likely receive it. Simply filing a late Form 706 would not make an effective portability election.

Ruling snapshot

  • Question: What relief is available after an estate misses the Form 706 deadline for electing portability?
  • Outcome: advice given
  • Key authorities: IRC § 2010(c)(5)(A)

Full text (IRS public release)

ID: CCA_2016101412175229
UILC: 2010.04-00

Number: 201650017
Release Date: 12/9/2016
From:
Sent: Friday, October 14, 2016 12:17:52 PM
To:
Cc:
Bcc:
Subject: RE: section 2010

I am working from home today, and then after today I’m out until Oct. 26.

If the taxpayer had a GROSS ESTATE of more than $5 million – no relief is available to
him at all, even if the estate is nontaxable due to the marital deduction. The taxpayer
had an absolute obligation to file a Form 706 within 9 months of date of death and
having failed to do so, the election for portability is missed.

If the taxpayer had a GROSS ESTATE of less than $5 million, having missed the ability
of timely filing a Form 706, the taxpayer’s only recourse for obtaining the portability
election is to seek relief through the private letter ruling process. The relief will likely be
granted. Merely filing a late Form 706 would be ineffective in making this election and
the election will not be respected.

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