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QDOT is an abbreviation for qualified domestic trust, which is a trust created for a surviving spouse who is a non-U.S. citizen to qualify for the marital deduction.
This is called "making a QDOT election" and is irrevocable. The return must be filed nine months after the death. The surviving spouse is entitled to receive any income earned by trust assets, and typically, all income is distributed to the survivor at least annually.
If you (a U.S. citizen) place your assets and property into a QDOT trust, when you slip away, estate taxes will get deferred until your non-citizen spouse passes away. Assets in a Qualified Domestic Trust are not exempt from estate taxes. Instead, trust is simply a vehicle to defer the taxes.
Making a QDOT election allows a noncitizen spouse to opt for portability \u2013 with caveats. If the deceased spouse has some amount of unused exemption (practitioners use the jargon \u201cDSUE\u201d to refer to this amount), and if certain technical requirements are met, the estate can report a preliminary unused exemption amount.
QDOTs can be used when trust assets would likely be subject to the federal estate tax (married couple with taxable estate greater than $5 million), without the marital deduction otherwise being available.

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Forming a QDOT and putting all assets into the trust allows a non-citizen surviving spouse to take advantage of the marital deduction of 100% of estate taxes. For surviving spouses who have not obtained U.S. citizenship for any reason, a QDOT is the best way to preserve marital assets.
An experienced trust lawyer can help set up a QDOT that is fully compliant with the set rules for the trust's efficiency as an estate planning tool.
(If it isn't, the trustee must put up bonds for much of the trust's value.) And after the first spouse dies, the executor must choose, on the federal estate tax return filed for the deceased spouse's estate, to qualify for the marital deduction. This is called "making a QDOT election" and is irrevocable.
A QDOT can be created by will or a separate trust document prior to the death of the citizen spouse. At the citizen spouse's death, assets are transferred to the QDOT. Because the transfer qualifies for a marital deduction, no federal estate tax will be imposed on the transfer.
A QDOT can be created by will or a separate trust document prior to the death of the citizen spouse. At the citizen spouse's death, assets are transferred to the QDOT. Because the transfer qualifies for a marital deduction, no federal estate tax will be imposed on the transfer.

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