IRS Written Determinations
Free IRS private letter rulings, technical advice memoranda, and Chief Counsel advice with plain-English summaries and the official IRS release on every page.
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Trust powers produce mixed income, gift, and estate tax results
A grantor created an irrevocable trust whose distributions could be directed through several powers held by the grantor and a nonfiduciary power-of-appointment committee. While the committee…
Estate receives more time to make a QTIP election
A decedent's trust created a marital trust that paid all net income to the surviving spouse and allowed certain principal distributions. The spouse, acting as executor, hired a law firm to prepare…
Estate receives late QTIP election relief
A decedent's revocable trust directed property to a QTIP trust for the surviving spouse, with all net income payable at least quarterly and principal available for specified needs. The spouse,…
Estate receives more time to make a qualified domestic trust election
An estate claimed a marital deduction for property passing to a surviving spouse who was not a U.S. citizen, but its accountant failed to make the qualified domestic trust election on Form 706. The…
Trust modifications preserve GST exemption without creating a general power
A beneficiary and trustee obtained court approval to modify an irrevocable trust created before September 25, 1985. The changes expanded trustee succession and removal procedures and allowed a…
Trust modifications preserve GST exemption without creating a general power
A beneficiary serving as co-trustee obtained court approval to modify an irrevocable trust created before September 25, 1985. The changes expanded trustee succession and removal procedures and…
Trust reformation prevents a general power of appointment
A trust document mistakenly referred to a beneficiary's testamentary power as a general power of appointment and allowed broad distribution and termination powers. A state court reformed the trust…
Estate receives more time to elect portability
An estate below the estate-tax filing threshold failed to file Form 706 by the deadline to elect portability of the deceased spouse's unused exclusion amount. The IRS concluded that the estate…
Estate receives more time to elect portability after attorney error
An estate below the estate-tax filing threshold failed to file Form 706 by the deadline to elect portability of the deceased spouse's unused exclusion amount. The surviving spouse had relied on an…
Non-appointed executor receives more time to elect portability
A surviving spouse with possession of the estate property acted as the estate's non-appointed executor. The estate was below the estate-tax filing threshold and did not file Form 706 because the…
Estate receives more time to elect portability
An estate below the estate-tax filing threshold missed the deadline to file Form 706 and elect portability of the decedent's unused exclusion amount for the surviving spouse. Because the estate was…
Late portability election receives 120-day extension
An estate whose gross estate and lifetime taxable gifts were below the basic exclusion amount failed to timely file Form 706 to elect portability for the surviving spouse. Because the estate…
Estate unaware of portability filing receives extension
An estate below the basic exclusion amount, whose decedent made no taxable lifetime gifts, failed to file Form 706 because it was unaware that a return was needed to elect portability. The IRS…
Late-filed estate return receives portability relief
An estate filed Form 706 after its due date in an effort to transfer the decedent's unused exclusion amount to the surviving spouse. The estate represented that the gross estate, including lifetime…
Estate with no taxable gifts gets portability extension
An estate missed the Form 706 deadline for electing portability of the decedent's unused exclusion amount. The estate represented that the gross estate was below the basic exclusion amount and that…
Estate below filing threshold receives portability relief
An estate did not timely file Form 706 to elect portability of the decedent's unused exclusion amount for the surviving spouse. It represented that the gross estate, including taxable lifetime…
Estate may make late farmland special-use valuation election
An estate included farmland and timely filed Form 706, but its accountant did not advise the personal representative to elect special-use valuation under IRC § 2032A. After discovering the omission,…
Estate unaware of portability election receives relief
An estate below the estate-tax filing threshold did not file Form 706 to elect portability for the surviving spouse. The estate discovered the missed election after the deadline and represented that…
Estate receives 120 days to elect portability
An estate below the estate-tax filing threshold failed to file Form 706 and elect portability of the decedent's unused exclusion amount for the surviving spouse. The estate discovered the omission…
Late portability election receives filing extension
An estate missed the Form 706 deadline for electing portability of the decedent's unused exclusion amount. It represented that the gross estate, including taxable lifetime gifts, was below the basic…
Estate receives extension for portability election
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused exclusion amount for the surviving spouse. The estate represented that the gross estate, including…
Estate receives extension for portability election
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused exclusion amount for the surviving spouse. The estate represented that the gross estate, including…
Estate receives extension for portability election
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused exclusion amount for the surviving spouse. The estate represented that the gross estate, including…
Estate receives 120 days to make a late portability election
An estate filed Form 706 after the deadline and asked for more time to elect portability of the decedent's unused estate and gift tax exclusion to the surviving spouse. The estate represented that…
Estate receives 120 days to make a missed portability election
An estate did not file Form 706 by the deadline because it was unaware that a return was needed to transfer the decedent's unused estate and gift tax exclusion to the surviving spouse. The estate…
Estate receives portability relief after relying on a tax professional
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused estate and gift tax exclusion to the surviving spouse. The estate represented that the decedent's gross…
Estate receives 120 days to make an unknown portability election
An estate did not file Form 706 by the deadline because it was unaware that a return was required to transfer the decedent's unused estate and gift tax exclusion to the surviving spouse. The estate…
Estate receives portability relief after the surviving spouse's death
A decedent left the entire estate to the surviving spouse, but no Form 706 was filed to elect portability of the decedent's unused estate and gift tax exclusion. The surviving spouse later died, and…
Estate receives additional time for an unknown portability election
An estate did not file Form 706 by the deadline because it was unaware that a return was necessary to transfer the decedent's unused estate and gift tax exclusion to the surviving spouse. The estate…
Estate receives 120 days to make a late portability election
An estate failed to file Form 706 by the deadline and later discovered that a return was necessary to transfer the decedent's unused estate and gift tax exclusion to the surviving spouse. The…
Estate receives more time to elect portability
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused exclusion amount for the surviving spouse. The estate represented that its value, including the…
QDOT trustee receives more time to report spouse's citizenship
A decedent left property in a qualified domestic trust for a surviving spouse who was not a U.S. citizen. The spouse later became a citizen after continuously residing in the United States but did…
Estate receives 120 days to elect portability
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate tax exclusion for the surviving spouse. The executrix represented that the estate,…
Surviving spouse receives 120 days to elect portability
A surviving spouse serving as executor missed the deadline to file Form 706 and elect portability of the decedent's unused estate tax exclusion. The spouse represented that the estate was below the…
Estate receives 120-day portability extension after missed filing
An estate discovered after the deadline that it had not filed Form 706 to elect portability of the decedent's unused estate tax exclusion for the surviving spouse. The estate represented that the…
Late Form 706 portability election receives 120-day extension
An estate failed to file Form 706 by its due date to elect portability of the decedent's unused estate tax exclusion for the surviving spouse. It represented that the gross estate and lifetime…
Estate receives relief for missed portability election
An estate discovered after the filing deadline that it had not submitted Form 706 to elect portability of the decedent's unused estate tax exclusion. It represented that the gross estate and taxable…
Executrix receives extension for portability election
A surviving spouse acting as executrix failed to file Form 706 by the deadline to elect portability of the decedent's unused estate tax exclusion. She represented that the estate was below the…
Executor receives 120 days for late portability election
A surviving spouse serving as executor discovered after the deadline that the estate had not filed Form 706 to elect portability of the decedent's unused estate tax exclusion. The spouse represented…
Executrix receives 120-day extension to elect portability
An estate did not timely file Form 706 to elect portability of the decedent's unused estate tax exclusion for the surviving spouse. The executrix represented that the decedent's gross estate and…
An estate received 120 days to elect portability
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate-tax exclusion for the surviving spouse. The surviving spouse, acting as executor,…
An estate received 120 days to elect portability
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate-tax exclusion for the surviving spouse. The estate represented that its value, including…
An estate received 120 days to elect portability
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate-tax exclusion for the surviving spouse. The estate represented that its value, including…
An estate received 120 days to elect portability
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate-tax exclusion for the surviving spouse. The estate represented that its value, including…
A trust received time for severance and a reverse-QTIP election
A decedent's revocable trust directed the trustee to create one share funded with the decedent's unused generation-skipping transfer tax exemption and another share for the balance. The original…
An estate received 120 days to elect portability
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate-tax exclusion for the surviving spouse. The estate represented that its value, including…
An estate received 120 days to elect portability
An estate filed Form 706 after the deadline for electing portability of the deceased spouse's unused estate-tax exclusion for the surviving spouse. The estate represented that its value, including…
Estate received 120 days to elect portability
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate-tax exclusion for the surviving spouse. The decedent's gross estate, including taxable…
Estate granted 120-day portability-election extension
An estate failed to file Form 706 by the deadline for electing portability of the deceased spouse's unused estate-tax exclusion. The estate represented that the gross estate was below the basic…
QDOT trustee received more time to report spouse's citizenship
A surviving spouse who was not a U.S. citizen received property through a qualified domestic trust and later became a citizen. The U.S. co-trustee did not learn of the citizenship change in time to…
Estate received 120-day extension to elect portability
A surviving spouse serving as executrix missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate-tax exclusion. She represented that the decedent's gross…
Estate granted more time for 2010 carryover-basis election
The estate of a nonresident alien who died in 2010 failed to file Form 8939 by the deadline. That form would elect out of the reinstated estate tax and instead apply the modified carryover-basis…
QDOT trustee granted late citizenship-notice relief
A qualified domestic trust was established for a surviving spouse who was not a U.S. citizen when the decedent died. The spouse later became a citizen after continuously residing in the United…
Executor granted 120 days to elect portability
A surviving spouse serving as executor failed to file Form 706 by the deadline for electing portability of the deceased spouse's unused estate-tax exclusion. The executor represented that the estate…
Estate receives 120 days to make a late portability election
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse’s unused exclusion amount. The estate represented that the decedent’s gross estate was below the basic…
Estate receives 120 days to make a late portability election
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse’s unused exclusion amount. The estate represented that the decedent’s gross estate was below the basic…
Estate receives another 120 days after an incomplete portability filing
An estate missed the original portability election deadline and later filed Form 706 under Revenue Procedure 2014-18, but that filing omitted required information. The estate represented that the…
IRS grants 120 days for a late estate-tax portability election
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate-tax exclusion to the surviving spouse. The estate represented that its gross value,…
Estate receives 120 days to make late portability election
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused exclusion amount for the surviving spouse. The estate represented that the decedent's gross estate was…
Estate receives 120 days to make late portability election
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused exclusion amount for the surviving spouse. The estate represented that the decedent's gross estate,…
What these documents are
- Private letter rulings (PLRs): A taxpayer asked the IRS to rule on a planned transaction before doing it. The ruling shows exactly how the IRS applied the Code to those facts.
- Technical advice memoranda (TAMs): The IRS National Office answering a question raised during an audit or other proceeding.
- Chief Counsel advice (CCAs): IRS lawyers advising their own field staff on how to apply the law.
- Determination letters: Rulings on exempt-organization matters, such as whether an organization qualifies under § 501(c)(3) or a foundation's grant procedures pass § 4945.
- Not precedent, still useful: Under 26 U.S.C. § 6110(k)(3) none of these can be cited as precedent. They remain the best public window into how the IRS actually rules on facts like yours, and practitioners read them for exactly that.