Question

   an unlimited maternal deduction applies when there is an outright Bisquick I'm stuck to a longtime companion US citizen spouse surviving spouse who was a non US citizen or all of the above

Answer 1

It is not maternal deduction. To correct its marital deduction.

What is the marital deduction?

In the latest revision of the Internal Revenue Code, the most powerful federal tax deductions has been provided for estate planning purposes, known as the marital deduction. The marital deduction allows an unlimited amount of lifetime and testamentary tax-free transfers from one spouse to another.

Qualifications and requirements for deduction:

The marital deduction encompasses the entire value of the property given to your spouse to the extent that property is includable in your gross estate. It does not matter whether the property passes by will, intestacy, beneficiary designation, titling, or any other manner. What is required, however, is the following:

1. The decedent must be survived by a spouse;

2. The property must pass from the decedent to the surviving spouse;

3. The property is included in the decedent’s gross estate;

4. The property is transferred outright and not as a life estate or other terminable interest (unless specific requirements are met and the property is passed by way of utilizing a qualified terminable interest property (QTIP) election).

The above conditions doesnt restrict the deduction based on the citizenship. Those wh are liable to federal tax would be entitled for this benefit