Yes. Portability must be elected on a timely-filed federal estate tax return. This is the case even though a federal estate tax return would not otherwise be required, such as if the estate of the deceased spouse is below the threshold for federal estate taxation.
About Maria V. Primushko
As the founder of the law firm, attorney Maria focuses her practice on helping families with estate and legacy planning, as well as other legal matters such as Personal Injury and Bankruptcy Protection. Her goal and that of her team is to provide personalized support and guidance that creates peace of mind for all clients and families, no matter how big or small their estate is.