Glossary

Deceased Spousal Unused Exclusion (DSUE)

  • glossary
Written by
The Estate Guide Research Desk
Reviewed by
Editorial standards review
Last reviewed
Tax year
2026
Jurisdiction
United States (general; state law varies)

Simple explanation

The federal exclusion amount potentially made available to a surviving spouse through a valid portability election by the deceased spouse's estate.

Questions about Deceased Spousal Unused Exclusion (DSUE)

Does state law matter?

Usually. Document execution, probate, spousal rights, creditor rules, trust administration, and state tax treatment can vary by jurisdiction.

What should be verified before acting?

Verify the current governing instrument, title and beneficiary records, applicable state law, current tax year, primary authority, and advice from appropriately qualified professionals.

Sources

Last reviewedAugust 21, 2026

Tax year2026

JurisdictionUnited States (general; state law varies)

No single national source controls this topic. The applicable authority depends on the governing state, controlling document or contract, and the facts. Begin with the relevant state guide and verify current official materials before acting. Choose a state guide

Sources support general educational claims as of the review date. Official materials can change, and source links do not replace fact-specific professional analysis. Not legal, tax, investment, or accounting advice.