{"id":5345,"date":"2025-08-16T18:53:00","date_gmt":"2025-08-16T22:53:00","guid":{"rendered":"https:\/\/www.mgocpa.com\/?post_type=perspective&#038;p=5345"},"modified":"2025-09-11T20:02:59","modified_gmt":"2025-09-12T00:02:59","slug":"form-706-portability-simplified-reporting-warning","status":"publish","type":"perspective","link":"https:\/\/www.mgocpa.com\/perspective\/form-706-portability-simplified-reporting-warning\/","title":{"rendered":"Portability and Simplified Reporting \u2013 A Warning from the Tax Court\u00a0"},"content":{"rendered":"\n<p><strong>Key Takeaways:\u00a0<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Form 706 requirements still apply even for portability-only filings, so executors must submit a \u201ccomplete and properly prepared\u201d return, including detailed valuations, when necessary, despite the availability of simplified reporting rules.&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Simplified reporting is limited in scope \u2014 the special rule under Reg. \u00a720.2010-2(a)(7)(ii) only applies when property values passing to a spouse or charity are not needed to determine amounts passing to other beneficiaries.&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Incomplete or improper filings can forfeit portability, as highlighted in <em>Estate of Rowland v. Comm., <\/em>with failure to meet full reporting standards preventing the surviving spouse from using the deceased spouse\u2019s unused exclusion (DSUE).&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>&#8212;<\/p>\n\n\n\n<p>A decedent\u2019s estate is not required to file Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, if the gross estate is below the filing threshold &#8212; $13.99 million for 2024 and $15 million for 2025. However, if the decedent is survived by a spouse, the decedent\u2019s estate may want to file a Form 706 to port any remaining exemption the decedent may have had at death to the surviving spouse. There is a common misconception that if a Form 706 is being filed for portability purposes only, the Form 706 filing requirements can be ignored, modified, or not followed completely, particularly if the estate\u2019s executor makes an election to use the special rule introduced in Reg. \u00a720.2010-2(a)(7)(ii), which relaxes the reporting requirements governing valuation of property in an estate.\u202f&nbsp;<\/p>\n\n\n\n<p>Contrary to popular belief, estate tax filing requirements must still be observed: the IRS reminds tax practitioners of those requirements in\u202f<em>Estate of Rowland v. Comm.<\/em>, T.C. Memo. 2025-76 (July 15, 2025).\u202f&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Case Facts&nbsp;<\/h2>\n\n\n\n<p>Decedent Billy Rowland died on January 24, 2018, two years after his wife Fay, who had died on April 8, 2016. While the value of Fay\u2019s estate was below the 2016 filing threshold ($5.45 million) for Form 706, the executor of Fay\u2019s estate applied for and received an automatic extension to file Fay\u2019s estate tax return; with the extension, the return would have been due on July 8, 2017. Fay\u2019s executor ultimately filed Fay\u2019s Form 706 on December 29, 2017, electing portability pursuant to Rev. Proc. 2017-34. Fay\u2019s gross estate reflected an estimated value of $3 million and payments to 13 named beneficiaries totaling $1,401,000. The deceased spousal unused exclusion (DSUE) amount was calculated as $3,712,562. Billy\u2019s estate, which was a taxable estate, sought to port Fay\u2019s unused exclusion.\u202f&nbsp;<\/p>\n\n\n\n<p>Fay\u2019s estate completed the Form 706 schedules by listing various assets in which Fay had an interest at the time of her death. The listed assets included real property, shares of Rowland Motors, Inc., shares of Rowland Marietta, Inc, a note receivable of Rowland Enterprises, and bank accounts. Using the special rule of Reg. \u00a720.2010-2(a)(7(ii), the return estimated the gross value of the estate, rather than providing any information as to the fair market value of each asset.\u202f&nbsp;<\/p>\n\n\n\n<p>On April 22, 2019, Billy\u2019s estate timely filed its Form 706, reporting a DSUE amount of $3,712,562 that resulted in a $22,445 refund for the estate. Billy\u2019s return was selected for examination. The IRS issued a notice of deficiency that indicated Fay\u2019s return was not timely filed, and therefore, no DSUE amount was available for Billy\u2019s estate. The IRS concluded that Fay\u2019s Form 706 was not eligible to use the simplified reporting structure under Reg. \u00a720.2010-2(a)(7)(ii); hence, Fay\u2019s estate failed to timely submit a \u201ccomplete and properly prepared estate tax return,\u201d as required by Rev. Proc. 2017-34.\u202f&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Statutory Framework&nbsp;<\/h2>\n\n\n\n<p>A DSUE amount is available to a surviving spouse for transfers made on or after the decedent\u2019s date of death, but only if the executor of the decedent\u2019s estate makes the election on a timely filed Form 706. Section 2010(c)(5)(A) provides that a portability election is timely if the Form 706 is filed nine months after the decedent\u2019s date of death, but an executor may apply to request an additional six-month extension for filing.\u202f&nbsp;<\/p>\n\n\n\n<p>For estates that are not required to file a Form 706 because the gross estate value is below the filing threshold,\u202f<a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/rp-17-34.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Rev. Proc. 2017-34<\/a><sup>1<\/sup>\u202fextends the time to file an estate return to make a portability election, under certain circumstances. The revenue procedure provides that \u201ca complete and properly prepared\u201d Form 706 is considered timely if filed \u201con or before the later of January 2, 2018, or the second annual anniversary of the decedent\u2019s date of death.\u201d Form 706 is \u201ccomplete and properly prepared\u201d if it is prepared in compliance with the Form 706 instructions and in satisfaction of Reg. \u00a7\u00a7 20.6018-2 through 20.6018-4.\u202f&nbsp;<\/p>\n\n\n\n<p>Form 706 requires the listing and fair market valuation of various property types. However, Reg. \u00a720.2010-2(a)(7)(ii) allows an estate to report good faith estimates of the property\u2019s fair market value, rather than report the fair market value as is traditionally required. The regulation generally applies to assets subject to bequests and transfers that receive the estate tax marital deduction or charitable deduction. The reporting requirements are simplified, but only if the value of that property does not relate to, affect, or is not needed to determine the value of property passing from the decedent to a noncharitable or nonmarital beneficiary. The election is available to estates that file Form 706 for portability purposes only. The regulations also require the reporting of \u201cthe description, ownership, and beneficiary of such property.\u201d&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Court\u2019s Analysis&nbsp;<\/h2>\n\n\n\n<p>In\u202f<em>Rowland<\/em>, Fay\u2019s trust agreement provided for specific bequests totaling $950,000 to children, grandchildren, and friends; distributions of certain percentages to the surviving spouse (Billy) and to a charitable family foundation; and the trust residue to fund trusts for grandchildren. Fay\u2019s Form 706 reported an estimated value for the entire estate, grouping the marital and charitable deduction property rather than separately reporting those properties. However, even if Fay\u2019s return had separately identified the marital and charitable deduction property, the court concluded that estimated reporting would not apply, because the value of property passing to the charitable family foundation and to the surviving spouse was needed to determine the value passing to the trusts for the grandchildren. The disposition of Fay\u2019s estate precluded the estimated reporting approach allowed by Reg. \u00a720.2010-2(a)(7)(ii).\u202f&nbsp;<\/p>\n\n\n\n<p>Detailed reporting, including fair market value, for all estate property on Fay\u2019s Form 706 would have been required to represent a \u201ccomplete and properly prepared\u201d return, the court said. Consequently, Fay\u2019s estate failed to make a timely portability election under Rev. Proc. 2017-34, because Form 706 was an incomplete and improperly prepared return \u2013 lacking detailed valuation information as of the date of death. Accordingly, Billy\u2019s estate could not port the DSUE amount to reduce its taxable estate.&nbsp;<\/p>\n\n\n\n<p>Billy\u2019s estate argued that Fay\u2019s return substantially complied with the requirements to make a valid portability election by filing a Form 706 that reported the \u201cinformation necessary to determine that no estate tax is due and estate tax exemption remains available.\u201d The court did not opine on whether the doctrine of substantial compliance is ever available for making a valid portability election. However, the court stated that had the doctrine been available, Fay\u2019s estate did not substantially comply by doing \u201call that was reasonably possible\u201d to comply with Reg. \u00a720.2010-(2)(a)(7)(ii). The court found that Fay\u2019s return concealed, rather than clarified, the information needed to verify the DSUE amount.&nbsp;<\/p>\n\n\n\n<p>Billy\u2019s estate also argued the doctrine of equitable estoppel; however, the court held that Billy\u2019s estate did not meet the requirements for an equitable estoppel claim.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Insight&nbsp;<\/h2>\n\n\n\n<p>Generally, simplified reporting will not apply if a decedent\u2019s entire estate is not left outright to the surviving spouse, or in a qualified terminable interest property (QTIP) trust, a charitable trust, or to a qualified charity. Caution is advised if an estate chooses to use the special rule under Reg. 20-2010-2(a)(7)(ii), because if the rule does not apply, the portability election may be lost. Additionally, detailed reporting provides an income tax basis and a presumption of value that simplified reporting does not. If the estate\u2019s value hovers close to the threshold amount for required filing of Form 706, detailed reporting may be the more prudent choice.\u202f&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><picture><source srcset=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/09\/infographic_Portability-and-Simplified-Reporting-1.webp 673w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/09\/infographic_Portability-and-Simplified-Reporting-1-214x239.webp 214w\" sizes=\"auto, (max-width: 673px) 100vw, 673px\" type=\"image\/webp\"><img src=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/09\/infographic_Portability-and-Simplified-Reporting-1.jpg\" height=\"750\" width=\"673\" srcset=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/09\/infographic_Portability-and-Simplified-Reporting-1.jpg 673w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/09\/infographic_Portability-and-Simplified-Reporting-1-214x239.jpg 214w\" sizes=\"auto, (max-width: 673px) 100vw, 673px\" class=\"wp-image-5427 sp-no-webp\" alt=\"\" loading=\"lazy\" decoding=\"async\"  > <\/picture><\/figure>\n\n\n\n<p>&nbsp;<br><em>Written by Katherine A. Walter. Copyright \u00a9 2025 BDO USA, P.C. All rights reserved. www.bdo.com<\/em>&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How MGO Can Help&nbsp;<\/h2>\n\n\n\n<p>The <em>Rowland<\/em> case highlights a common but costly mistake: assuming simplified reporting makes Form 706 less critical. In reality, the IRS expects a complete and properly prepared return, even when the estate is under the filing threshold and portability is the only goal. Our <a href=\"https:\/\/www.mgocpa.com\/solution-industry\/private-client-services\/\" target=\"_blank\" rel=\"noreferrer noopener\">Private Client Services team<\/a> supports fiduciaries and tax leaders in assessing whether a portability election is appropriate, making sure returns meet IRS requirements, and identifying when simplified reporting may not apply. For estates close to the filing threshold (or more likely to face audit), we can help prepare detailed filings that preserve the DSUE and establish a clear income tax basis. And, as always, if questions arise, our team is prepared to respond. <a href=\"https:\/\/www.mgocpa.com\/contact\/\" target=\"_blank\" rel=\"noreferrer noopener\">Contact us t<\/a>o learn how we can help you avoid common pitfalls and protect future tax planning opportunities.&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Key Takeaways:\u00a0 &#8212; A decedent\u2019s estate is not required to file Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, if the gross estate is below the filing threshold &#8212; $13.99 million for 2024 and $15 million for 2025. However, if the decedent is survived by a spouse, the decedent\u2019s estate may want to [&hellip;]<\/p>\n","protected":false},"featured_media":5428,"template":"","meta":{"_acf_changed":true,"content-type":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"perspective_topic":[146,65,54],"perspective-type":[42],"class_list":["post-5345","perspective","type-perspective","status-publish","has-post-thumbnail","hentry","perspective_topic-individual-tax","perspective_topic-tax","perspective_topic-tax-advisory","perspective-type-articles"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Portability and Simplified Reporting \u2013 A Warning from the Tax Court\u00a0 - MGO CPA | Tax, Audit, and Consulting Services<\/title>\n<meta name=\"description\" content=\"Portability elections risk denial if estate tax return rules aren\u2019t met. 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