As we discussed in our January 28 post, IRS Issues Revenue Procedure Regarding Portability Election, Revenue Procedure 2014-18 allows for the filing of an estate tax return for purposes of claiming a portability election for decedents who died after December 31, 2010 and on or before December 31, 2013.  The deadline for this extended filing is December 31, 2014 — if this applies to you, don’t miss it!

As we discussed in our second post on this topic on January 31, Update: Rev. Proc 2014-18s Effect on Same-Sex Married Couples and Portability Elections, this can be especially important for same-sex married couples who weren’t considered married for federal tax purposes until this year.