Given the current federal estate tax thresholds, how do portability elections work for a surviving spouse under IRS guidelines?
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Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
Given the current federal estate tax thresholds, how do portability elections work for a surviving spouse under IRS guidelines?
2 real searches · 1 real-search pass
Badge and edge weight = share of passes that produced the query. Hover a query for its intent and routing format.
Query classes
Google's semantic query class for every sub-query: what kind of answer each search is after, simulated vs real.
ChatGPT real searches (2)
Classes come from the query-classifier (a local Laya model). 2 of 2 calls are low-confidence (under 50%) — hover a query in the table to see its confidence.
Searches and sources
ChatGPT2 real searches · gpt-6
IRS 2026 estate tax basic exclusion amount $15 million portability Form 706 deadline Rev Proc 2022-32 Google ↗
IRS Form 706 instructions portability election deceased spousal unused exclusion amount DSUE deadline 9 months extension Google ↗
- Instructions for Form 706 (07/2026) · irs.gov
- Frequently asked questions on estate taxes · irs.gov
- Internal Revenue Bulletin: 2022-30 · irs.gov
- Form 706 United States Estate (and Generation-Skip · eitc.irs.gov
- 26 CFR 20.2010-2 - Portability provisions applicable to estate of a decedent survived by a spouse. · customsmobile.com
Queries
2 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS 2026 estate tax basic exclusion amount $15 million portability Form 706 deadline Rev Proc 2022-32 OBSERVED | Google ↗ AI Mode ↗ | — | Instruction | — | — | 1x of 1 | |
IRS Form 706 instructions portability election deceased spousal unused exclusion amount DSUE deadline 9 months extension OBSERVED | Google ↗ AI Mode ↗ | — | Instruction | — | — | 1x of 1 |