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

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 …

1 day 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. …

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 …

Mar 13, 2024 · A QSST is a trust that has only one current income beneficiary (who must be a citizen or resident of the U.S.), all income must be distributed currently, and the trust corpus may not be...

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%.

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 …

QSSTs are different than other other S corporation trusts in that the beneficiary is usually someone other than the grantor of their estate. Grantors/shareholders can use the QSST to make a gift of all or part …

Although Qualified Subchapter S Trusts (QSSTs) are an option, they have disadvantages. For example, only one beneficiary can benefit from the QSST throughout their lifetime. As a result, the …

Jul 18, 2024 · QSSTs allow for professional management of the S corporation shares, ensuring that the assets are handled wisely and in accordance with your estate plan. By maintaining the S corporation …