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IRS Provides Guidance for Same-Sex Married Couples to Recalculate Gift and Estate Tax Exemption

The IRS recently announced special procedures for taxpayers to recalculate their remaining estate and gift tax exemption for transfers to a same-sex spouse prior to the Supreme Court’s decision in United States v. Windsor, 570 U.S. ___, 133 S. Ct. 2675 (2013). In Notice 2017-15, the IRS stated that taxpayers may file an amended gift tax return or a supplemental estate tax return to claim a marital deduction for transfers to a same-sex spouse and restore a portion of their gift an estate tax exemption.

The Notice also applies to the recalculation any deceased spousal unused exclusion amount available to a surviving spouse and provides special rules with respect to generation skipping transfers. However, no credit or refund of any gift tax paid will be provided if the limitations period for a credit or refund has expired.

Should you have questions about this Notice or other issues related to gift and estate tax planning, one of the members of our Estate Planning Practice Group at DeWitt are available to advise you regarding these estate planning issues.

About the Author

Jordan Taylor is a Partner practicing out of our Madison office. He is a member of the Trusts & Estates, Business and Real Estate practice groups. Contact Jordan by email or by phone at (608) 252-9369.

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