Discover all versions of jQuery releases available worldwide for download and usage.

Apr 1, 2026 · A QSST lets a trust hold S corporation stock, but it comes with strict eligibility rules, tax treatment, and election deadlines worth understanding.

Nov 24, 2025 · 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 …

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 ...

Oct 21, 2025 · Yes, a trust can be an S corporation (S Corp) shareholder, but only if it is a very specific type of trust that follows strict IRS rules. The primary conflict arises directly from Internal Revenue …

Qualified subchapter S trust Qualified subchapter S trust - (1) Definition. A qualified subchapter S trust (QSST) is a trust (whether intervivos or testamentary), other than a foreign trust described in section …

Sep 25, 2023 · Qualified subchapter S trusts (QSST) are frequently used as an estate planning tool. These trusts allow holders of subchapter S stock to transfer ownership to a single beneficiary. This is …

Why S-Corporation Owners Need Specific Trusts As an owner of an S-corporation, you need to have a certain type of trust to hold your corporation’s stocks legally. The reason is that only specific trusts …

Dec 1, 2017 · The Internal Revenue Code specifies broad categories of trusts that qualify as S shareholders. One of these, the qualified Subchapter S trust (QSST), is modeled after the grantor …