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TREAS/IRS RIN: 1545-BQ88 Publication ID: Spring 2025 
Title: Revising Qualified Domestic Trust Regulations under Section 2056A to Update Outdated References and Procedures 
Abstract:

The proposed regulation contains proposed amendments to the regulations related to the requirements for a Qualified Domestic Trust (QDOT). The proposed regulation replaces out-of-date information and obsolete procedures found in the current regulations. The proposed regulation affects taxable estates that may, by use of a QDOT, qualify for an estate tax marital deduction for property passing from a deceased taxpayer to a surviving spouse who is not a United States citizen.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Not subject to, not significant 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 2056A    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/21/2024  89 FR 67580   
NPRM Comment Period End  10/21/2024 
Final Action  05/00/2026 
Additional Information: REG-119683-22 Drafting attorney: Donna Douglas (202) 317-4635 Reviewing attorney: Karlene Lesho (202) 317-4638 Treasury attorneys: Cathy Hughes (202) 622-9407 CC:PT&E
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Donna Douglas
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4110A,
Washington, DC 20224
Phone:202 317-4635
Fax:855 591-7866
Email: donna.k.douglas@irscounsel.treas.gov