### Question
How does the law define deceased spousal unused exclusion amount?


### Answer
Under *26 U.S.C. § 2010*, **deceased spousal unused exclusion amount** is defined as:

> the lesser of—


(A) the basic exclusion amount, or


(B) the excess of—


(i) the basic exclusion amount of the last such deceased spouse of such surviving spouse, over


(ii) the amount with respect to which the tentative tax is determined under section 2001(b)(1) on the estate of such deceased spouse

#### Citation:
  - *26 U.S.C. § 2010*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 11-ESTATE TAX > Subchapter A-Estates of Citizens or Residents > PART II-CREDITS AGAINST TAX**

