Tax Facts

9107 / What are the estate tax implications when a couple legally marries?

Federal estate tax rules have evolved in recent years to make it easier for legally married couples to avoid transfer taxes when passing wealth from one spouse to another spouse after death. Both same-sex and opposite-sex couples are now able to take advantage of these special rules.

For example, the $13.99 million (in 2025) exemption is portable between spouses if an election is made on a properly filed estate tax return, meaning that legally married couples can now shield a combined $27.98 million from estate taxes without having to engage in complex and expensive estate planning to determine which spouse should technically own marital assets.

Because same-sex married couples are now entitled to this federal tax treatment, these couples should be advised to review their estate planning documents to take into account the fact that these taxpayers are now entitled to both the portability election (see Q 9108) and the marital deduction.

1.  Del. Code. Ann. Tit. 12, § 3570(4).

2.  Del. Code. Ann. Tit. 12, § 3570(8).

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