The Internal Revenue Service has released a revenue procedure that offers an easier way to get an extension of time to file a return to opt for portability of the deceased spousal unused exclusion amount.       Home  |  Subscribe       Daily Edition   Jun 13, 2017       Top Stories   IRS simplifies surviving spouse portability election by MICHAEL COHN   The Internal Revenue Service has released a revenue procedure that offers an easier way to get an extension of time to file a return to opt for portability of the deceased spousal unused exclusion amount. READ MORE »   AuditFile adds report building plug-in for Excel by RANICA ARROWSMITH   Accountants can build workpapers by linking from the Microsoft spreadsheet platform to data from the audit software