Marital Deduction


This practice note discusses the estate and gift tax marital deduction with a focus on the surviving spouse rules, citizenship requirements, and the role of portability. The estate tax marital deduction generally allows all property that is included in the gross estate and passes to the surviving spouse to be eligible for the marital deduction. The gift tax marital deduction operates similarly, and if you make a gift to your spouse, there is generally an unlimited marital deduction.