IRS Publication 559 — Survivors, Executors, and Administrators
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“Note: The federal estate tax return doesn’t generally need to be filed unless the total value of lifetime transfers and the estate is worth more than the basic exclusion amount for the year of death. However, a complete and timely filed return is required if a deceased spouse’s es- tate elects portability of any unused exclusion amount for use by the surviving spouse.”
If any of these tax -forgiveness situations applies to a prior year tax, any tax paid for which the period for filing a claim hasn't ended will be credited or refunded. If any tax is still due, it will be canceled. The normal period for filing a claim for credit or refund is 3 years after the return was filed or 2 years after the tax was paid, whichever is later. If death occurred in a combat zone or from wounds, disease, or injury incurred in a combat zone, the period for filing the claim is extended by:
1. The amount of time served in the combat zone (including any period in which the individual was in missing status), plus Publication 559 (2025) 11
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