Finance

QDOT Marital Deduction Calculator

Find the estate tax impact of using a Qualified Domestic Trust for a noncitizen spouse.


QDOT Marital Deduction Calculator

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The unlimited marital deduction doesn’t apply when a surviving spouse isn’t a U.S. citizen — unless the assets pass through a Qualified Domestic Trust instead.

How it works

Without a QDOT, only the available exemption shelters the estate, and everything above it is taxed now. With a QDOT election, the full marital deduction applies, deferring all estate tax until the trust later distributes principal or the surviving spouse dies.

What this does not include

This does not include the QDOT tax itself, which applies to actual corpus distributions (or the spouse’s death) — this calculator shows only the estate tax picture in the year of the first spouse’s death, not the deferred tax that eventually comes due.

How to use this calculator

  1. Enter the gross estate value, available exemption, and whether a QDOT election was made.

Frequently asked questions

Does a QDOT eliminate estate tax entirely?

No — it defers the tax, not eliminates it; the deferred tax eventually comes due on principal distributions from the trust or at the surviving spouse’s death.

What if the noncitizen spouse becomes a U.S. citizen later?

Becoming a citizen before the estate tax return is filed (with certain residency requirements met) can allow the full marital deduction without needing a QDOT at all.

Are there special trustee requirements for a QDOT?

Yes — at least one trustee must be a U.S. citizen or domestic corporation with the right to withhold the QDOT tax from any principal distribution.

Important: This is general information, not financial advice. Figures are estimates, and your lender or provider decides the real numbers. Check with a qualified adviser before acting on them.

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Written by

M. Whitfield

Personal finance writer

M. Whitfield writes the personal finance calculators, covering loans, mortgages, savings, tax and investment maths. The focus is on showing exactly which number goes into a formula and which assumptions a result depends on, so readers can tell when a figure applies to their situation and when it does not. Every finance page states what it does not account for as plainly as what it does.

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A. Whitfield-Reyes

Calculator reviewer — finance

A. Whitfield-Reyes reviews the finance calculators, checking compounding conventions, rate-period alignment, and whether each page is explicit about the costs and tax treatment it leaves out. Financial results are easy to state with false precision, so review focuses on whether the page makes its assumptions visible to a reader who is not looking for them.

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