RP-2017-34: Portability election

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June 9, 2017

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Issue Number: RP-2017-34

Inside This Issue

Revenue Procedure 2017-34 provides a simplified method to obtain an extension of time under § 301.9100-3 to file a return to elect portability of the deceased spousal unused exclusion (DSUE) amount pursuant to § 2010(c)(5)(A). This revenue procedure applies to estates that are not normally required to file an estate tax return because the value of the gross estate and adjusted taxable gifts is under the filing threshold in § 6018(a).

Revenue Procedure 2017-34 will be in Internal Revenue Bulletin 2017-26, dated June 26, 2017.

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