Portability election and DSUE amounts

Last updated: March 27, 2026

Users can elect portability and manage DSUE (Deceased Spousal Unused Exclusion) amounts in Luminary by following the steps below.

Updating Federal DSUE Amounts

To include available Federal DSUE, turn on the Include DSUE toggle

  • Once toggled on, the client(s) will have a line item titled DSUE amount in their remaining exemption columns.

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  • Click the pencil icon next to DSUE amount to enter desired DSUE.

State DSUE

Currently, Luminary supports only Federal DSUE. We recommend showing Maryland and Hawaii DSUE amounts by adding notes to the waterfall tiles to call out resulting effect on state estate taxes. This feature is on Luminary's roadmap - stay tuned for updates!

Common Portability & DSUE FAQs

Can I add DSUE from more than one previous marriage?

The surviving spouse can continue using the DSUE from their deceased spouse after remarriage. However, if the new spouse passes away, the surviving spouse’s DSUE is replaced by the DSUE of the most recently deceased spouse. If the new spouse passes away, enter the new DSUE amount.

Does Luminary automatically calculate DSUE if both spouses are alive today, and the first to die doesn't use their full exemption?

Yes, Luminary automatically turns on portability. You can change this setting by following the steps in Managing Portability below.

Managing Portability

Portability, by default, is turned on. To manage portability, follow the below steps:

  • Navigate to the Exemptions tab on the left side navigation menu. From the exemptions tab, click Manage portability and DSUE.

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  • To ensure remaining exemption is transferred to the surviving spouse, turn on the Assume portability toggle. Please note, portability is turned on by default in Luminary.

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  • Alternatively, you can reach this screen by visiting the dispositions tab under Estate, then selecting Customize tax settings and selecting a client to pass first.