Apr 1, 2026 · A Qualified Subchapter S Trust (QSST) is a trust specifically designed to hold S corporation stock without disqualifying the company’s pass-through tax status. S corporations can …

Nov 24, 2025 · CP288 tells you we accepted your election or treatment as a Qualified Subchapter S Trust (QSST).

Feb 14, 2025 · IS Section 1361(a)(1) provides that the term “S corporation” means, with respect to any taxable year, a small business corporation for which an election under § 1362(a) is in effect for such …

2 days ago · Qualified Subchapter S Trusts (QSSTs) enable closely held S corporations to maintain their tax status while allowing trust ownership. They require a single income beneficiary who is a U.S. …

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 …

Jun 11, 2025 · Business succession planning and estate planning are often linked together, particularly in the case of closely held family businesses.

Dec 1, 2017 · Net investment income tax of a QSST. Individuals, estates, and certain trusts are subject to a net investment income tax, which is an additional tax of 3.8%.

Jan 4, 2025 · A Qualified Subchapter S Trust (QSST) is a specific type of trust that allows individuals to hold shares in a Subchapter S corporation while complying with the requirements set by the Internal …

A Qualified Subchapter S Trust (QSST) election clause allows a trust to be treated as a permissible shareholder of S corporation stock by making a specific election with the IRS.

For these special trust provisions to apply to either a QSST or an ESBT, the trust must file an election. A trust cannot qualify as both a QSST and an ESBT at the same time. The recently published ruling …