Jan 24, 2026 · Understand how a Qualified Subchapter S Trust (QSST) allows S corporation stock to be held in a trust while maintaining tax status. Learn the key requirements and setup process.

CP288 tells you we accepted your election or treatment as a Qualified Subchapter S Trust (QSST).

In United States federal income tax law, a qualified Subchapter S trust is one of several types of trusts that may retain ownership as the shareholder of an S corporation. The beneficiary of such a trust …

Jan 4, 2025 · A Qualified Subchapter S Trust (QSST) is a specialized trust allowing an individual beneficiary to receive S Corporation income, ensuring tax efficiency and compliance.

Part III Administrative, Procedural, and Miscellaneous 26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. (Also Part I, § 1361; …

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Dec 1, 2017 · The QSST may be useful for estate planning purposes and for holding S stock for the benefit of a minor or incompetent.

Qualified subchapter S trusts. (Estates & Trusts) by Diers, Dan A. Abstract- Qualified Subchapter S trusts (QSSTs) can provide tax payers with substantial income tax and estate tax savings. QSSTs …

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