Section 11.26 Marital Deduction

• Library: Estate Administration 2014 Supp

3. (§11.26) Marital Deduction

A marital deduction is available “under the principles of section 2056” for property situated in the United States and passing to a surviving spouse. I.R.C. § 2106(a)(3). The marital deduction provision of the Code generally requires the surviving spouse to be a United States citizen for the transfer to qualify for the marital deduction. I.R.C. § 2056(d)(1). If the surviving spouse is not a United States citizen, a transfer will still qualify for the marital deduction if:

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