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Qualified Domestic Trust (QDOT): United States Citizen with a Non-Citizen Spouse:

Non-Citizen Spouse and Using Qualified Domestic Trust

Using the Qualified Domestic Trust (QDOT) for Estate Planning

 

Written by: Steven J. Fromm, J.D., LL.M. (Taxation)

Under federal estate tax law, an individual can transfer their assets to a surviving spouse and such transfer will not be subject to an estate tax through the use of the unlimited marital deduction tax provisions.  However, where the individual transfer's assets to a spouse that is not a United States citizen, the unlimited marital deduction does not apply. 

To avoid this result, such U.S. citizens with non-citizen spouses can have their estate planning attorney draft what is called a qualified domestic trust (QDOT)  to avoid this result.  If this so called QDOT is drafted then assets that are in this trust are eligible for the marital deduction.  Here are some of the statutory requirements for creating a trust that qualifies as a QDOT:

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