[WSBAPT] Q-dot

[Sam Furgason]

Ken, the determining amount is the size of the decedent's estate, not what
the surviving spouse receives. The purpose of the QDOT is to defer the
deceased's spouse's estate tax. If the deceased's spouse's estate is not
subject to estate tax, no QDOT is necessary. It's basically marital
deduction turned deferral. 

S  

 

From: wsbapt-bounces at lists.wsbarppt.com
[mailto:wsbapt-bounces at lists.wsbarppt.com] On Behalf Of Guardhi at aol.com
Sent: Monday, April 06, 2015 10:44 AM
To: wsbapt at lists.wsbarppt.com
Subject: [WSBAPT] Q-dot

 

Does a q-dot have to be set up if the amount the foreign spouse receives is
less than the taxable amount?

 

Ken Luce

Tacoma, WA

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