sjrcpa
Level 15

If the return is timely filed - no disclosure. You're relying on the law, not the Rev Proc.

If you're filing late but within 2 years of death to elect portability, you need the disclosure-at the top of page 1 of the 706. Get it there either way Bob suggested. I don't see a place in Lacerte to enter it.

I also stopped about halfway thru your reply to Bob.