How can I leave my estate to my partner without incurring any taxes?

If your partner is a US citizen, you can leave your entire estate to your partner and estate taxes would be deferred until the death of the surviving partner. If you don’t want to leave the entire estate outright to your partner, you can set up a trust through your will or living trust and have the assets pass in trust for your partner. If your partner makes a q-tip election, taxes would also be deferred until the surviving partner’s death. You would be able to control the disposition of those assets upon the surviving partner’s death, and can pass them on to the beneficiary that you choose.