Detail Tax Practice Corner   Oleh:  Lafond, C. Andrew Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 213 no. 4 (Apr. 2012), page 56. Topik: Tax; Investment; Audit Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.32 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Estate tax portability election. As a result of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, PL. 111-312, spouses dying after Dec. 31,2010, can transfer the unused portion of the $5.12 million (for 2012) estate exclusion amount to their surviving spouse. To make the portability election, the estate must file a timely and complete estate tax return (Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return) even if there is no estate tax due. As a result of the election, the unused exclusion amount of the decedent spouse is added to the surviving spouse's exclusion amount. Where the estate cannot file the return within the nine-month deadline, an extension should be filed. The 1RS extended the period to make the portability election to 15 months for eligible estates of decedents dying between Jan. 1, 2011, and June 30,2011. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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