For deaths in 2019, it is possible for a surviving spouse to receive an additional bypass amount of as much as $11.4 million.

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In 2019, the federal estate tax exemption was $11.4 million per individual. This means that if the first spouse to die did not use up his or her entire exemption, the unused portion could be transferred to the surviving spouse (a concept known as "portability"), potentially allowing the surviving spouse to bypass federal estate taxes on up to $11.4 million in addition to their own exemption amount.

For Deaths in 2019, It Is Possible for a Surviving