Form 706 Portability Filing for Spouse

[S T]

Question,
Form 706 uses the deceased person's SSN - correct? no need to file for a separate EIN#

Having to file to claim the portability exemption in 2013. If decedent passed late 2013, it is a 2013 return for 706 for the DSUE, it has to be timely filed and I am approaching the 9 month window, but seems I can file an extension form 4768 -

Thanks

Sandy

[Roland Slugg]

Sandy, there was a similar post made by sdtaxman on 05-14-2014. Please see that thread regarding your question about the filing deadline.

F-706 uses the decedent's SSN. If a fiduciary return (F-1041) is required, however, that will require the use of a new TIN.

[S T]

Thanks - found the information, for SSN and Extension, which I am filing.

Now just have to work through the Form for the DSUE, which is a little confusing with the Attorney info, but have contacted the Attorney

Been a while since I have completed a Form 706, and have NOT completed one for the DSUE portability.

Sandy