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Using qualified Subchapter S trusts (QSSTs)

The QSST may be useful for estate planning purposes and for holding S stock for the benefit of a minor or incompetent.

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QUALIFIED SUBCHAPTER S TRUST (QSST)

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

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What Is a QSST Trust for an S Corporation?

Understand how a Qualified Subchapter S Trust (QSST) allows S corporation stock to be held in a trust while maintaining tax status. Learn the key requirements and setup process.

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Publication 946 (2025), How To Depreciate Property

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Qualified Subchapter S Trust (QSST)

A Qualified Subchapter S Trust (QSST) is a specialized trust allowing an individual beneficiary to receive S Corporation income, ensuring tax efficiency and compliance.

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Math Calculator

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Qualified Subchapter S Trust (QSST)

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.

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