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Steven J. Cashiola, CPA
Home
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Who I Serve
About Me
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Home
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Missed the Form 706 Portability Election? IRS Relief May Still Be Available
Steven Cashiola 8/3/26 Steven Cashiola 8/3/26

Missed the Form 706 Portability Election? IRS Relief May Still Be Available

A missed Form 706 deadline does not always eliminate the deceased spousal unused exclusion. Two 2026 IRS rulings show when an estate below the filing threshold may obtain relief and preserve the DSUE amount for a surviving spouse.

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Steven J. Cashiola, CPA

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