TCP Estate Planning · Updated November 2026

Marital Deduction and Portability: Are They the Same Thing?

Marital deduction and portability solve different transfer-tax planning problems.

Marital deduction

Qualifying property transferred to a spouse can receive an estate or gift tax marital deduction under applicable rules.

Portability

Portability can allow a surviving spouse to use qualifying unused exclusion from the deceased spouse when required procedures are satisfied.

Why both matter

The marital deduction can defer tax, while portability can preserve unused exclusion for later use.

QTIP planning

Certain qualified terminable-interest property arrangements can receive marital-deduction treatment while controlling the ultimate destination of assets.

The takeaway

Marital deduction shelters qualifying transfers to a spouse. Portability preserves qualifying unused exclusion for the surviving spouse.

Related Summit guides

Estate taxContinue with a related Summit CPA Review guide.Gross estateContinue with a related Summit CPA Review guide.Charitable trustsContinue with a related Summit CPA Review guide.

FAQ

Is portability automatic in every estate?

No.

Does marital deduction permanently eliminate estate tax on the property?

Not necessarily.

Can QTIP property qualify for marital-deduction treatment?

Potentially.