IRS Rev. Proc. 23017-34
The IRS has now issued Rev. Proc. 23017-34, which grants a permanent automatic two year extension to file the Decedent’s Estate Tax Return (IRS Fm 706) to claim portability. The executor has to file a not otherwise required to be filed IRS Fm 706 within years of the decedent’s date of death and note on the return that it is being filed as a permissible extension under Rev Proc. 2017-34. A copy of Rev. Proc. 2017-34 is attached hereto.
Administrative, Procedural, and Miscellaneous
26 CFR 601.201: Rulings and determination letters.
(Also Part I, Section 2010; 20.2010-2; 301.9100-3)
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