sjrcpa
Level 15
11-29-2021
01:32 PM
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If the return is timely filed - no disclosure. You're relying on the law, not the Rev Proc.
If you're filing late but within 2 years of death to elect portability, you need the disclosure-at the top of page 1 of the 706. Get it there either way Bob suggested. I don't see a place in Lacerte to enter it.
I also stopped about halfway thru your reply to Bob.
The more I know the more I don’t know.