IRC §2056 · 26 U.S.C. §2056
IRC §2056: Bequests to Surviving Spouse (Marital Deduction)
IRC §2056 is the unlimited marital deduction — property passing to a U.S.-citizen spouse passes estate-tax-free. It defers the tax to the second death; it doesn’t erase it.
What it governs
- Unlimited deduction for property passing outright to a citizen spouse
- Terminable interests fail — unless QTIP-elected or a qualifying income interest
- Noncitizen spouses get only the annual exclusion slice; use a QDOT instead
- Portability (§2010) is separate — §2056 defers tax, DSUE preserves exclusion
In the GuideFull treatment in Chapter 15 of the Guide — THE TAX CUTTERY® Guide to Federal Income Taxation, Professional Edition (564 pages, 24 chapters).
Related sectionsIRC §2010 — portability, the companion election at the first death · IRC §2036 — retained interests that §2056 can’t clean up
From the practiceStart the consultation — Paul on video, one question at a time →
Questions this section answers
- Does everything left to my spouse escape estate tax?
- Yes, if your spouse is a U.S. citizen and the interest isn’t terminable — §2056 is unlimited. The tax waits until the survivor’s death.
- What is a QTIP trust?
- Qualified terminable interest property: the spouse gets all income for life, no one can appoint away the remainder, and the executor elects §2056(b)(7) treatment — terminable, yet deductible.
- My spouse isn’t a citizen — marital deduction?
- Only up to the special annual exclusion (indexed, ~$190,000 range). Larger transfers need a qualified domestic trust (QDOT) to defer the tax.
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The Guide treats 149 Code sections across 24 chapters — every claim verified against primary sources.
Get the Guide — $299