Future Business Leaders of America (FBLA) Agribusiness Practice Test

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Who is excluded from the benefits of the marital deduction?

  1. All individuals under 30

  2. Non-citizens who are surviving spouses

  3. Children of the deceased

  4. All older adults

The correct answer is: Non-citizens who are surviving spouses

The marital deduction is a provision in tax law that allows a person to transfer unlimited assets to their spouse without incurring estate or gift tax. However, this benefit is typically limited to transfers between U.S. citizens. Non-citizens who are surviving spouses are excluded from this deduction because tax laws do not extend the same benefits to them as they do to citizens. Individuals under 30, children of the deceased, and older adults do not have any specific exclusions from the marital deduction based on their age, familial relationships, or status. The critical factor for the exclusion from the marital deduction is the citizenship status of the surviving spouse. Therefore, non-citizens are not eligible for the favorable tax treatment typically associated with marital transfers.

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