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
- 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.
