A surviving spouse wishes to use the deceased spousal unused exclusion (DSUE). What action is required to make the portability election effective?
File Form 709 reporting the unused exclusion within nine months of the first spouse’s death
Make a timely portability election on the first spouse’s Form 706 even if no estate tax is due
Attach a statement to the surviving spouse’s income-tax return electing DSUE
Simply claim the unused amount on the surviving spouse’s later Form 706; no prior election is needed