Survivors can use DSUE only if the spouse died on/after Jan 1, 2011, was a U.S. citizen/resident, and the executor filed Form 706 electing portability. DSUE comes from your last deceased spouse at the time of a taxable gift and applies before your own exclusion. Estates not required to file may elect portability within five years. The election is irrevocable, so act promptly and coordinate with the executor.
