If the decedent died with an estate valued in excess of the federal estate tax exemption amount, a federal estate tax return is required to be filed. Alternatively, if the decedent is survived by his or her spouse, it may be advantageous to file a federal estate tax return to elect portability to permit the surviving spouse to use the unused amount of the decedent’s federal estate tax exemption. If the decedent died in a state with an estate tax, a state estate tax return may also be required. The Probate Law Firm is well-versed in the preparation of estate tax returns.
Estate Tax Returns