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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal><span style='font-family:"Calibri",sans-serif'>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. <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri",sans-serif'>S <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri",sans-serif'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri",sans-serif'>From:</span></b><span style='font-size:11.0pt;font-family:"Calibri",sans-serif'> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Guardhi@aol.com<br><b>Sent:</b> Monday, April 06, 2015 10:44 AM<br><b>To:</b> wsbapt@lists.wsbarppt.com<br><b>Subject:</b> [WSBAPT] Q-dot<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:black'>Does a q-dot have to be set up if the amount the foreign spouse receives is less than the taxable amount?<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:black'> <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:black'>Ken Luce<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:black'>Tacoma, WA<o:p></o:p></span></p></div></div></body></html>