On Sept. 28, the Internal Revenue Service posted draft instructions to accompany previously posted draft 2012 Form 709. Here are some of the highlights. Deceased Spousal Unused Exclusion (DSUE) ...
The new Part 6 of the draft Form 706 states that a decedent with a surviving spouse elects portability of the DSUE amount, if any, by completing and timely filing the Form 706. No further action is ...