Line 32600 - Amounts transferred from your spouse or common-law partner

Note: Line 32600 was line 326 before tax year 2019.

Sometimes there are amounts that a spouse or common-law partner does not need to reduce their federal income tax to zero. In these situations, you can transfer the remaining amounts to the deceased's final return.

Also, the deceased may have amounts that are not needed to reduce their federal tax to zero. If this is the case, you can transfer the remaining amounts to the return of the spouse or common-law partner. However, before you can do this, you have to reduce the federal tax to zero on the final return you file for the deceased.

For either situation, you can transfer the following amounts if the person transferring the credit meets all of the following requirements for the credit:

If you do transfer any of these amounts, complete Schedule 2, Federal Amounts Transferred From Your Spouse or Common-law Partner, and attach it to the final return for the deceased.

For more information, see Line 32600.

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