Relief for Missed Portability Elections

In this podcast, Bob Keebler covers Revenue Procedure 2014-18, which provides a simplified method for certain taxpayers to obtain an extension of time to make a portability election. Rev. Proc. 2014-18 provides an automatic extension for certain estates of decedents dying in 2011, 2012 and 2013 to elect portability. The extension applies to estates that would otherwise not have had a filing requirement, and allows the estates to file a return to elect portability until December 31. It includes the estates of same-sex decedents who were not eligible to elect portability until after the Windsor decision.

You can listen to Relief for Missed Portability Elections online on Radio and Podcast. Open the player on this page to stream the available audio.

Relief for Missed Portability Elections is an episode from AICPA Insights by AICPA Insights.

This episode is 0:09:09 long.

This episode was published on Feb 14, 2014.

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