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Form 706 for DSUE Election - RLT, no probate

Tom_R_303
Level 1

Hi,

I'm working on an estate tax return for a small estate. No estate taxes due, but filing for DSUE Portability.

Before his death, decedent had transferred all of his assets to a joint revocable living trust that was created for him and his (surviving) wife.

I've got a couple of questions I was hoping to get some advice on.

In Part 1, No. 7a (Name and Location of court where probate was filed) what should be entered if no probate was filed - in this case, because everything was already in decedent's RLT?

Also, on Part 4, No. 4c - Amount Received by Surviving Spouse - should I put in 1/2 of the value of the Trust's assets (there was no separate property in the trust)?

Thanks in advance,

Tom

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