GLOSSARY · TAX & ESTATE
Qualified domestic trust (QDOT)
A trust meeting the requirements of section 2056A, with at least one US trustee, that lets property left to a surviving spouse who is not a US citizen qualify for the estate tax marital deduction. The estate tax is deferred rather than removed: it can become due when principal is distributed or when the surviving spouse dies.
Also called: qdot, marital deduction non-citizen spouse
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CHAPTER · THE LONG GAME: GREEN CARD, RETIREMENT OR LEAVING · DEEP DIVEEstate Rules for People Who Are Not CitizensRELATED TERMS
SOURCES
- Instructions for Form 706 (Rev. July 2026), Schedule M. Internal Revenue Service.
- Instructions for Form 706-NA (Rev. September 2025). Internal Revenue Service.