Late Portability Election Eligibility Checker
Missed the estate tax return that elects portability? IRS Rev. Proc. 2022-32 lets a surviving spouse’s executor make the election late — but only within a strict window. Enter the facts to see whether the simplified method still applies and the deadline.
Late Portability Election Eligibility — Calculation Summary
| Input / parameter | Value |
|---|---|
| Date of death | — |
| Survived by a spouse | — |
| U.S. citizen or resident at death | — |
| Estate required to file Form 706 | — |
| Executor timely filed Form 706 | — |
| Result | |
| Fifth-anniversary deadline | — |
| Status | Enter the facts above |
Source: IRS Rev. Proc. 2022-32 (effective July 8, 2022), superseding Rev. Proc. 2017-34.
This is an informal planning estimate only, not legal or tax advice. Confirm all figures with the IRS, your state Department of Revenue, or a licensed estate attorney or CPA before relying on them.
This checker applies the simplified late-election rules of IRS Rev. Proc. 2022-32 only. It does not compute the DSUE amount (that depends on the decedent’s applicable exclusion for the year of death minus lifetime taxable gifts and the taxable estate). Confirm eligibility and amounts with the IRS or a licensed estate attorney or CPA before filing.
Informal estimate only — not legal or tax advice. Figures cite federal statute (IRC § 2010, OBBBA 2025) and each state's Department of Revenue. Tax laws and exemption amounts change yearly; confirm the current rule with the IRS, your state agency, or a licensed estate attorney or CPA before relying on any number.
How this calculator works
Calculation method & sources
- Governing authority: IRS Rev. Proc. 2022-32 (effective July 8, 2022) supersedes Rev. Proc. 2017-34. It is the exclusive simplified procedure for obtaining § 301.9100-3 relief to elect portability under § 2010(c)(5)(A) within five years of death.
- Eligibility gate: The decedent must have died after Dec. 31, 2010, been a U.S. citizen or resident at death, been survived by a spouse, not have been otherwise required to file Form 706 under § 6018(a), and the executor must not have timely filed Form 706.
- Deadline: A complete Form 706 stating “FILED PURSUANT TO REV. PROC. 2022-32 TO ELECT PORTABILITY UNDER § 2010(c)(5)(A)” must be filed on or before the fifth anniversary of the decedent’s date of death.
- DSUE amount: The DSUE equals the decedent’s applicable exclusion for the year of death minus lifetime taxable gifts and the taxable estate. In 2026 the per-person federal exemption is $15,000,000. This tool does not compute the amount — enter your expected DSUE if you have it.
How to interpret your late portability election result
- “Eligible — file before the 5th anniversary” means the simplified method applies and the deadline is shown.
- “Deadline missed” means the fifth anniversary has passed; simplified relief is closed (and for pre-July-8-2017 deaths there is no remedy under this procedure).
- If the estate was required to file Form 706, the portability deadline was statutory and Rev. Proc. 2022-32 does not provide relief.
- A timely filed Form 706 generally made the election automatically; a late election is only for estates that did not timely file.