Requirements for Qualified Domestic Trust

Treasury Regulations section 20.2056A-2 provides guidance relating to the additional requirements necessary to ensure the collection of the estate tax imposed under Internal Revenue Code section 2056A(b) with respect to taxable events involving qualified domestic trusts (QDOT'S). In order to ensure collection of the tax, the regulation provides various security options that may be selected by the trust and the requirements associated with each option. In addition, under certain circumstances the trust is required to file an annual statement with the IRS disclosing the assets held by the trust.

The latest form for Requirements for Qualified Domestic Trust expires 2027-04-30 and can be found here.