Apr 1, 2026 · Portability lets a surviving spouse inherit their partner's unused estate tax exemption — but it has real limits worth knowing before you rely on it. Oct 13, 2025 · Portability is a federal tax rule allowing a surviving spouse to use their deceased spouse’s unused estate tax exemption. This lets a married couple combine their individual exemptions. Understanding the advantages and pitfalls of portability is essential for protecting generational wealth. Portability allows a surviving spouse to use any unused portion of their deceased spouse’s federal estate tax exemption. Apr 24, 2024 · By electing into portability, the surviving spouse can preserve the unused exemption of the first spouse and use it to reduce or eliminate their own estate tax liability when they die. The result can have substantial tax savings and wealth preservation for the family. Sep 10, 2024 · Couples can apply various estate planning strategies to lock in the $13.61 limits. But, if you have unused exemption that is not needed, you can utilize a tax provision called portability to help your spouse, in the future. Aug 5, 2025 · Portability allows a surviving spouse to use a deceased spouse’s unused estate tax exemption. Know the benefits and risks before making decisions.