FCS 407: Estate Planning for Families Marital Deduction Assignment 1. The marital deduction has changed dramatically over the years. For each case calculate the marital deduction and the taxable estate on the assumption that the entire estate was left to S2. The year shown is the year $1 died. year s1's net Estate Marital Deduction 1940 $800,000 1960 $800,000 1980 $400,000 1980 $200,000 2015 $6,000,000 *S1's % of the community property taxable Estate