Calculating DSUE and Gift Taxes on Form 706
This course provides a comprehensive guide to calculating the Deceased Spousal Unused Exclusion (DSUE) and reporting gift taxes on Form 706. Participants will learn how to properly compute and allocate the DSUE amount, navigate portability elections, and understand its impact on future estate and gift tax planning. The course also covers compliance requirements, common errors, and strategies to optimize tax benefits for surviving spouses and beneficiaries.