Rev. Proc. 2022-32, page 101.

This revenue procedure provides a simplified method for certain estates to obtain an extension of time under

Finding Lists begin on page ii.

§ 301.9100-3 to file a return on or before the fifth anniversary of the decedent’s death to elect portability of the deceased spousal unused exclusion (DSUE) amount pursuant to § 2010(c)(5)(A). This revenue procedure applies to estates that are not normally required to file an estate tax return because the value of the gross estate and adjusted taxable gifts is under the filing threshold in § 6018(a).