The marital deduction is not taxable under the federal estate tax law, regardless of the citizenship status of the decedent's surviving spouse.

Question

Quizplus · Accepted Answer

The marital deduction under federal estate tax law generally allows for unlimited transfers of assets to a surviving spouse tax-free, but if the surviving spouse is not a U.S. citizen, there are limitations and conditions that apply, making the statement incorrect as it disregards the citizenship status of the surviving spouse.

The Marital Deduction Is Not Taxable Under the Federal Estate