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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Estate received more time to elect portability of unused estate tax exclusion
An estate that was not otherwise required to file an estate tax return missed the deadline to elect portability for the decedent's unused exclusion amount. The estate asked for relief under Treas.…
120-day extension for an estate to make a late portability (DSUE) election
When someone dies without using up their full estate-tax exemption, a "portability" election lets the surviving spouse inherit the unused amount (the deceased spousal unused exclusion, or DSUE), but…
Estate received 120 days to make a late portability election
An estate that was not otherwise required to file Form 706 missed the deadline to elect portability of the deceased spouse's unused estate and gift tax exclusion. The estate requested relief so the…
Estate received 120 days to make a late QTIP election
A decedent's revocable trust became irrevocable at death and divided into family and marital trusts. The surviving spouse was entitled to all marital trust income for life, and the trust was…
Estate granted extension to elect portability of unused exclusion
An estate that represented it was not otherwise required to file Form 706 failed to file a timely return electing portability of the decedent's unused estate and gift tax exclusion to the surviving…
Estate received 120 days to make a late portability election
An estate that was not otherwise required to file Form 706 missed the deadline to elect portability of the deceased spouse's unused estate and gift tax exclusion. The estate requested regulatory…
Estate received 120 days to make a late portability election
An estate that was not otherwise required to file Form 706 missed the deadline to elect portability of the deceased spouse's unused exclusion amount. The estate requested relief so the surviving…
Estate received 120 days to make a late portability election
An estate that was not otherwise required to file Form 706 missed the deadline to elect portability of the deceased spouse's unused exclusion amount. The estate requested regulatory relief so the…
Estate received extra time to elect portability
A decedent's estate was not otherwise required to file Form 706 but needed a timely estate tax return to transfer the deceased spousal unused exclusion amount to the surviving spouse. The estate did…
Estate received extra time to elect portability
A decedent's estate was not otherwise required to file Form 706 but needed a timely estate tax return to transfer the deceased spousal unused exclusion amount to the surviving spouse. The estate did…
Estate receives 120 days to correct a missed QTIP election
A decedent's revocable trust became irrevocable at death and directed part of the remaining assets to a marital trust for the surviving spouse. The spouse was entitled to all trust income at least…
Estate receives 120 days to give notice of a partial QTIP trust division
A revocable trust divided at the first spouse's death into a survivor's trust and a marital trust for the surviving spouse. The estate timely elected QTIP treatment for part of the marital trust but…
Estate received relief for a late alternate-valuation election after appraisals arrived
An estate timely filed Form 706 before third-party appraisers had completed valuations for estate assets. The personal representatives did not know about the IRC § 2032 alternate-valuation election,…
QDOT trustee received 120 more days to report the surviving spouse’s U.S. citizenship
A noncitizen surviving spouse received estate assets through a qualified domestic trust and later became a U.S. citizen after continuously residing in the United States since the decedent’s death.…
Estate received 120 more days to elect portability of unused exclusion to the surviving spouse
A decedent’s estate was not otherwise required to file Form 706 because of the represented value of the gross estate and taxable gifts. The decedent left a surviving spouse, who had since died, and…
Estate received 120 days to make a late portability election
An estate that represented it was not otherwise required to file Form 706 missed the deadline to elect portability of the decedent’s unused estate and gift tax exclusion for the surviving spouse.…
Estate received 120 days to make a late portability election
An estate that represented it was not otherwise required to file Form 706 missed the deadline to elect portability of the decedent’s unused estate and gift tax exclusion for the surviving spouse.…
Estate received 120 days to make a late portability election
An estate that represented it was not otherwise required to file Form 706 missed the deadline to elect portability of the decedent’s unused estate and gift tax exclusion for the surviving spouse.…
Bank trustee gets more time to certify that a QDOT beneficiary became a U.S. citizen
When someone dies leaving property to a surviving spouse who is not a U.S. citizen, the usual estate-tax marital deduction is not allowed unless the property goes into a qualified domestic trust…
IRS denies a late portability election because the estate used hindsight
"Portability" lets a surviving spouse use the unused portion of a deceased spouse's federal estate-tax exclusion (the deceased spousal unused exclusion, or DSUE), but only if the first spouse's…
9100 relief to make a late estate-tax portability election for a surviving spouse
When someone dies without using up their full estate-tax exclusion, the leftover amount (the "deceased spousal unused exclusion," or DSUE) can be passed to the surviving spouse, but only if the…
Dividing a marital QTIP trust and disclaiming half is tax-free income-wise and produces a controlled gift, with no surprise estate inclusion
A surviving spouse was the lifetime income beneficiary of a "QTIP" marital trust (property that qualified for the estate tax marital deduction when the first spouse died and that will normally be…
Dividing a marital QTIP trust and disclaiming half is tax-free income-wise and produces a controlled gift, with no surprise estate inclusion
A surviving spouse was the lifetime income beneficiary of a "QTIP" marital trust (property that qualified for the estate tax marital deduction when the first spouse died and that will normally be…
9100 relief to make a QTIP election the estate's accountant never advised
Property left to a surviving spouse can qualify for the estate tax marital deduction, and a "QTIP" election under Section 2056(b)(7) lets an executor claim that deduction for a trust that pays the…
Request to enlarge an already-made QTIP election is denied because the election is irrevocable
When someone dies, property left to a surviving spouse can escape estate tax through the marital deduction, and a "QTIP" election under Section 2056(b)(7) lets an executor treat certain trust…
9100 relief to make late QTIP and reverse-QTIP elections on an estate tax return after the preparer omitted them
This letter gives an estate more time to make two estate-tax elections that its accountant left off the return. A QTIP election (Section 2056(b)(7)) lets property passing into a marital trust for a…
Estate gets more time to make an estate-tax portability election
When someone dies without using up their full estate-tax exemption, a "portability" election lets the surviving spouse claim the leftover amount (the deceased spousal unused exclusion, or DSUE). The…
Estate gets more time to make a missed QTIP marital-deduction election
When someone dies leaving property to a surviving spouse in a certain kind of trust, the estate can elect "QTIP" treatment under section 2056(b)(7) so that property qualifies for the unlimited…
Estate received 120 days to make a portability election
An estate was not otherwise required to file an estate tax return but needed Form 706 to elect portability of the deceased spouse's unused exclusion amount to the surviving spouse. The estate did…
IRS gives an estate 120 days to make a late portability election
An estate asked for more time to elect portability of the deceased spouse's unused estate and gift tax exclusion, known as the DSUE amount, for the surviving spouse. Based on the estate's…
Estate receives 120 days to make a late portability election
An estate did not timely file Form 706 to elect portability of the deceased spouse's unused estate and gift tax exclusion to the surviving spouse. The estate represented that its value and adjusted…
Estate receives 120 days to make a late portability election
An estate failed to timely file Form 706 to elect portability of the deceased spouse's unused estate and gift tax exclusion to the surviving spouse. It represented that its value and adjusted…
Estate receives 120 days to make a late portability election
An estate did not timely make a portability election that would allow the surviving spouse to use the deceased spouse's unused estate and gift tax exclusion. The estate represented that its value…
Estate receives 120 days to make a late portability election
An estate did not timely make a portability election that would allow the surviving spouse to use the deceased spouse's unused estate and gift tax exclusion. The estate represented that its value…
Estate receives 120 days to make a late portability election
An estate did not timely make a portability election that would allow the surviving spouse to use the deceased spouse's unused estate and gift tax exclusion. The estate represented that its value…
Estate received more time to make a QTIP election
A decedent's trust directed property subject to a qualified terminable interest property election into a marital trust that paid all net income to the surviving spouse at least quarterly. The estate…
Estate received more time to elect portability
A decedent left a surviving spouse and an unused estate and gift tax exclusion amount, but the estate did not timely file Form 706 to elect portability. Based on the represented estate value and…
IRS grants a 120-day extension to make a late estate-tax portability election
When someone dies, their estate can elect "portability" to pass the deceased spouse's unused estate and gift tax exclusion (called the DSUE amount) to the surviving spouse, so the survivor can…
IRS grants a 120-day extension to make a late estate-tax portability election
When someone dies, their estate can elect "portability" to pass the deceased spouse's unused estate and gift tax exclusion (called the DSUE amount) to the surviving spouse, so the survivor can…
Late estate tax portability election allowed
A decedent left a surviving spouse and an unused exclusion amount, but the estate did not timely file Form 706 to elect portability. Based on the represented estate value and taxable gifts, the…
Estate received 120 days to elect portability
A decedent's estate was not otherwise required to file Form 706 based on the represented gross estate, adjusted taxable gifts, and filing threshold. The estate had not timely filed the return needed…
Estate gets more time to make a portability election so the surviving spouse can use the unused exclusion
When someone dies, their estate can make a "portability" election so the surviving spouse can use the deceased spouse's unused estate tax exclusion (the DSUE amount). That election is made by filing…
Estate gets more time to make a portability election so the surviving spouse can use the unused exclusion
When someone dies, their estate can make a "portability" election so the surviving spouse can use the deceased spouse's unused estate tax exclusion (the DSUE amount). That election is made by filing…
Extra time granted to make an alternate valuation election after a CEO supplied false values
An estate normally values a deceased person's property as of the date of death, but Section 2032 lets the executor instead elect "alternate valuation," using values six months after death, when that…
Extra time granted for an estate to make the portability election
When someone dies without using all of their federal estate and gift tax exemption, their surviving spouse can inherit the unused amount (the "deceased spousal unused exclusion," or DSUE) through a…
Extra time granted for an estate to make the portability election
When someone dies without using all of their federal estate and gift tax exemption, their surviving spouse can inherit the unused amount (the "deceased spousal unused exclusion," or DSUE) through a…
Estate received more time to elect portability of unused exclusion
An estate that was not otherwise required to file an estate tax return missed the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The…
Estate received more time for QTIP and reverse QTIP elections
An estate timely filed Form 706, but its accountant did not advise the executor to make QTIP and reverse QTIP elections for a marital trust or include Schedule R. The trust required income…
Estate received more time to elect portability of unused exclusion
An estate that was not otherwise required to file an estate tax return did not timely make a portability election for the decedent's unused exclusion amount. The IRS concluded that the estate met…
Estate received more time to elect portability of unused exclusion
An estate that was not otherwise required to file an estate tax return missed the deadline to elect portability of the decedent's unused exclusion amount. The IRS concluded that the estate satisfied…
Estate received more time to elect portability of unused exclusion
An estate that was not otherwise required to file an estate tax return did not timely elect portability of the decedent's unused exclusion amount. The IRS concluded that the estate met the…
Estate received more time to elect portability
An estate was not otherwise required to file an estate tax return but failed to file Form 706 on time to transfer the decedent's unused exclusion amount to the surviving spouse. The IRS concluded…
Estate gets 120 days to make a late portability election
An estate was not otherwise required to file Form 706 because the decedent's gross estate and adjusted taxable gifts were represented to be below the filing threshold. The estate nevertheless needed…
Estate gets 120 days to make a late portability election
An estate was not otherwise required to file Form 706 because the decedent's gross estate and adjusted taxable gifts were represented to be below the filing threshold. The estate nevertheless needed…
Estate received 120 days to make a late portability election
An estate failed to timely file Form 706 to elect portability of the decedent's unused exclusion amount to the surviving spouse. It represented that the estate was not otherwise required to file an…
Estate received 60 more days to make a QTIP election
A decedent's estate intended to claim the estate tax marital deduction for all property placed in a marital trust for the surviving spouse. The estate's lawyer claimed the deduction on a timely Form…
Estate received 120 days to make a late portability election
An estate that was not otherwise required to file an estate tax return missed the deadline for electing portability of the deceased spouse's unused exclusion amount. The estate asked for an…
Estate received 120 days to elect portability
An estate that was not otherwise required to file Form 706 failed to make a timely portability election for the deceased spouse's unused exclusion amount. The estate requested discretionary relief…
Estate received 120 days to elect portability
An estate was not otherwise required to file Form 706 but needed an estate tax return to transfer the decedent's unused exclusion amount to the surviving spouse. The estate did not timely file the…
Estate received 120 days to elect portability
An estate that was not otherwise required to file an estate tax return missed the deadline to elect portability of the deceased spouse's unused estate and gift tax exclusion. The election was needed…
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.