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 receives 120-day extension to elect portability
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 to the surviving spouse. The esta…
Estate receives 120-day extension to elect portability
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 to the surviving spouse. The esta…
Extension to make a late QTIP election for a marital trust
Property a decedent leaves to a surviving spouse can qualify for the estate-tax marital deduction, which defers estate tax until the second spouse dies. For a "qualified terminable interest property" …
IRS grants § 9100 extension to make late QTIP and reverse-QTIP elections on an estate return
When a married settlor died, the family trust directed that property for which the trustee made a QTIP election would go into a marital share, itself split into a generation-skipping-transfer (GST) ta…
IRS grants § 9100 extension to make a late portability (DSUE) election
When one spouse dies, the estate can elect "portability," which lets the surviving spouse use the deceased spouse's unused estate and gift tax exclusion (the deceased spousal unused exclusion, or DSUE…
9100 extension to make a late estate-tax portability election under § 2010(c)(5)(A)
When someone dies without using up their full federal estate-tax exemption, the leftover amount (the "deceased spousal unused exclusion," or DSUE) can be passed to the surviving spouse, but only if th…
IRS grants an estate extra time to make a missed QTIP marital-deduction election
A married couple had a revocable trust. When the first spouse died, part of the trust became irrevocable and funded a marital trust for the surviving spouse, with the remainder eventually passing to t…
Waiver of the actual-conveyance requirement for a QDOT after the surviving spouse became a U.S. citizen
When someone dies and leaves property to a spouse who is not a U.S. citizen, the usual estate-tax marital deduction is denied unless the property passes into a qualified domestic trust (QDOT), a speci…
9100 extension to make a late QDOT election after a tax professional failed to advise filing an estate tax return
When a U.S. citizen dies leaving property to a spouse who is not a U.S. citizen, the estate normally cannot claim the estate-tax marital deduction unless the property passes into a qualified domestic …
Modifying a pre-1985 grandfathered trust without losing GST exemption or triggering gift, estate, or income tax
A family trust was created under the will of someone who died before September 25, 1985. That timing makes the trust "grandfathered" and exempt from the generation-skipping transfer (GST) tax, so long…
9100 extension to make a late estate-tax portability election under 2010(c)(5)(A)
When one spouse dies, the survivor can inherit any unused portion of the deceased spouse's estate-tax exemption, the "deceased spousal unused exclusion" (DSUE). But that only happens if the deceased s…
120-day extension to make QTIP and reverse-QTIP elections after an accountant's Schedule M error
When a spouse dies leaving property in a marital trust, the estate can elect "qualified terminable interest property" (QTIP) treatment under § 2056(b)(7) so the property qualifies for the estate-tax m…
Modifying a grandfathered 1985 trust into lifetime issue trusts keeps GST-exempt status with no estate or gift tax
An irrevocable trust created before September 25, 1985 is "grandfathered" from the generation-skipping transfer (GST) tax, a valuable status that careless changes can destroy. Here the grantor, the da…
Companion ruling: modifying a grandfathered 1985 trust into lifetime issue trusts keeps GST-exempt status with no estate or gift tax
This is a companion ruling to a sibling trust in the same family (the facts and analysis mirror the related ruling, with a different IRS control number). An irrevocable trust created before September …
Modifying a grandfathered pre-1985 trust into lifetime issue trusts keeps GST-exempt status, with no estate or gift tax
An irrevocable trust created before September 25, 1985 is "grandfathered" from the generation-skipping transfer (GST) tax, a valuable status that poorly designed changes can destroy. Here the grantor,…
Modifying a grandfathered pre-1985 trust into lifetime issue trusts keeps GST-exempt status, with no estate or gift tax
An irrevocable trust created before September 25, 1985 is "grandfathered" from the generation-skipping transfer (GST) tax, a valuable status that poorly designed changes can destroy. Here the grantor,…
Modifying a grandfathered pre-1985 trust into lifetime issue trusts keeps GST-exempt status, with no estate or gift tax
An irrevocable trust created before September 25, 1985 is "grandfathered" from the generation-skipping transfer (GST) tax, a valuable status that poorly designed changes can destroy. Here the grantor,…
Modifying a grandfathered pre-1985 trust into lifetime issue trusts keeps GST-exempt status, with no estate or gift tax
An irrevocable trust created before September 25, 1985 is "grandfathered" from the generation-skipping transfer (GST) tax, a valuable status that poorly designed changes can destroy. Here the grantor,…
120-day extension to make a late estate-tax portability election
When a married person dies without using all of their federal estate-tax exemption, the surviving spouse can inherit the leftover amount, called the "deceased spousal unused exclusion" (DSUE), but onl…
120 days granted to a surviving spouse's estate to make a late QTIP election on a marital trust
When a married person dies, property left to the surviving spouse in a qualifying marital trust can escape estate tax if the estate makes a "qualified terminable interest property" (QTIP) election und…
9100-3 relief, 120 days for a non-filing estate to make a late portability election so the surviving spouse can use the DSUE amount
When someone dies without using up their full estate/gift tax exclusion, the leftover ("deceased spousal unused exclusion," or DSUE) can be passed to the surviving spouse, but only if the estate makes…
Estate gets 120 days to make a late portability election
An estate was not otherwise required to file an estate tax return but needed Form 706 to transfer the decedent's unused estate and gift tax exclusion to the surviving spouse. The estate did not timely…
IRS grants an estate extra time to make a late portability election under § 2010(c)(5)(A)
When someone dies, any unused portion of their federal estate-and-gift tax exclusion can be passed to their surviving spouse through a "portability" election. This is valuable because it lets the surv…
Late estate-tax portability election allowed for a surviving spouse
When a married person dies without using all of their federal estate-tax exemption, the leftover amount (the deceased spousal unused exclusion, or DSUE) can be passed to the surviving spouse, but only…
Late estate-tax portability election allowed for a surviving spouse
A married person died leaving part of their federal estate-tax exemption unused. That leftover amount (the deceased spousal unused exclusion, or DSUE) can be transferred to the surviving spouse, but o…
Late estate-tax portability election allowed for a surviving spouse
A married person died leaving part of their federal estate-tax exemption unused. That leftover amount (the deceased spousal unused exclusion, or DSUE) can pass to the surviving spouse, but only if the…
Late estate-tax portability election allowed for a surviving spouse
A married person died leaving part of their federal estate-tax exemption unused. That leftover amount (the deceased spousal unused exclusion, or DSUE) can pass to the surviving spouse, but only if the…
120-day extension for an estate to make a late portability (DSUE) election
When a married person dies without using all of their federal estate-and-gift tax exclusion, the unused amount (the "deceased spousal unused exclusion," or DSUE) can be passed to the surviving spouse,…
IRS grants an estate a 120-day extension to make a late portability (DSUE) election
A surviving spouse can use the unused part of a deceased spouse's estate-tax exclusion (the DSUE amount), but only if the deceased spouse's estate makes a "portability" election on a timely filed esta…
An estate too small to require an estate tax return gets a 120-day extension to make a late portability election, preserving the decedent's unused exclusion for the surviving spouse
When someone dies without using their full estate-tax exclusion, the leftover ("deceased spousal unused exclusion," or DSUE) can transfer to the surviving spouse, but only if the estate makes a "porta…
An estate that was not required to file an estate tax return gets a 120-day extension to make a late portability election, letting the surviving spouse use the decedent's unused exclusion
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 estate…
Estate receives 120 days to make a late portability election
An estate missed the deadline to file Form 706 and elect portability of the decedent’s unused estate and gift tax exclusion to the surviving spouse. The estate represented that it was not otherwise re…
Estate granted 120-day extension for a portability election
An estate failed to timely file Form 706 to transfer the decedent’s unused estate and gift tax exclusion to the surviving spouse through a portability election. It represented that the estate’s value …
Estate receives 120-day portability election extension
An estate missed the deadline to file Form 706 and elect portability of the decedent’s unused exclusion amount to the surviving spouse. The estate represented that it was below the gross-estate and ta…
Estate receives 120-day portability election extension
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused exclusion amount to the surviving spouse. The estate represented that the gross estate and taxable gifts w…
Estate received 120 days to correct omitted QTIP election
A decedent's revocable trust divided at death into a bypass trust and a marital trust for the surviving spouse. The marital trust required all income to be paid to the spouse at least annually, allowe…
Dividing a pre-1985 grandfathered trust into family sub-trusts keeps GST exemption and triggers no gift or estate tax
Trusts that were irrevocable before September 25, 1985 are "grandfathered" and completely exempt from the generation-skipping transfer (GST) tax, but that protected status can be lost if the trust is …
120-day extension for an estate to make a late portability (DSUE) election
When a married person dies without using all of their federal estate-tax exclusion, the unused amount (the "deceased spousal unused exclusion," or DSUE) can be passed to the surviving spouse, but only…
Extension of time for an estate to make a late alternate valuation election under section 2032
The estate tax is normally based on the value of a decedent's property at the date of death, but section 2032 lets the executor elect "alternate valuation," valuing the property six months later, whic…
Estate receives extension to elect portability
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 to the surviving spouse. The IRS …
Estate received 120 days to elect portability
An estate that represented it was below the estate-tax filing threshold failed to timely file Form 706 and elect portability of the deceased spouse's unused exclusion amount. The estate later requeste…
Estate received 120-day portability extension
An estate represented that it was below the estate-tax filing threshold but had not timely filed Form 706 to elect portability of the deceased spouse's unused exclusion amount. The estate requested di…
Estate granted 120 days for portability election
An estate that represented it was not otherwise required to file an estate tax return missed the deadline to file Form 706 and elect portability. The election would allow the surviving spouse to poten…
Late portability election allowed within 120 days
An estate represented that it was below the estate-tax return filing threshold but failed to timely file Form 706 and elect portability. The requested election would permit the surviving spouse to pot…
Estate received extension for omitted QTIP election
A decedent's trust created a marital farm trust that paid all income to the surviving spouse for life. The estate hired a tax professional to prepare Form 706 and make necessary elections, but the pro…
Estate received 120 days to make late portability election
An estate was not otherwise required to file Form 706 based on the value of the gross estate and adjusted taxable gifts, but it failed to file timely to elect portability of the deceased spouse's unus…
Estate received 120-day extension for portability election
An estate was not otherwise required to file Form 706 based on the value of the gross estate and adjusted taxable gifts, but it failed to file timely to elect portability of the deceased spouse's unus…
Estate receives 120 days to make a late portability election
A decedent's estate was not otherwise required to file an estate tax return but failed to timely file Form 706 to elect portability of the deceased spousal unused exclusion amount. The estate submitte…
Late estate tax return may elect portability within 120 days
An estate represented that it was not required to file Form 706 but needed to file one to transfer the decedent's unused exclusion amount to the surviving spouse. The estate did not timely file the re…
Late QTIP and reverse QTIP elections approved
A decedent's trust created a separate trust that paid all net income to the surviving spouse at least annually and permitted principal distributions for the spouse's health, support, and maintenance. …
Late estate tax portability election approved
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. The election would allow the …
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. Reg…
Estate received 120 days to make portability election
An estate that was not otherwise required to file Form 706 missed the deadline to elect portability of the decedent's unused estate tax exclusion. The estate requested relief under Treas. Reg. § 301.9…
Estate obtained extension to preserve unused exclusion for spouse
An estate below the Form 706 filing threshold did not timely file an estate tax return or elect portability. It sought regulatory relief so the surviving spouse could potentially use the decedent's un…
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. Reg…
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 i…
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 su…
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 intended …
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 sp…
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 relie…
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.