9100 extension to make a late QDOT election after a tax professional failed to advise filing an estate tax return

Plain-English summary

When a U.S. citizen dies leaving property to a spouse who is not a U.S. citizen, the estate normally cannot claim the estate-tax marital deduction unless the property passes into a qualified domestic trust (QDOT), and the executor must formally elect QDOT treatment on the estate tax return (Form 706). That election cannot be made on a return filed more than one year after the return's due date. Here the surviving (noncitizen) spouse inherited the entire estate outright under state intestacy law. The tax professional she first hired never told her she had to file a Form 706 at all. After she later hired an attorney who caught the problem, she created a trust meant to qualify as a QDOT, irrevocably assigned property to it, filed the Form 706, and made the QDOT election, all within one year of the return's due date. She asked the IRS for an extension under Treas. Reg. § 301.9100-3 to validate the QDOT election as of the filing date. Because she reasonably relied on a tax professional who failed to advise her, the IRS found she acted reasonably and in good faith and granted the extension, preserving the marital deduction.

Ruling snapshot

• Question: May the estate get an extension of time to make a QDOT election under § 2056A(d), given the surviving spouse's tax professional failed to advise filing the estate tax return?
• Outcome: Approved (extension granted to the date the Form 706 was filed)
• Key authorities: IRC §§ 2056(d), 2056A(d); Treas. Reg. § 20.2056A-4(b)(1); Treas. Reg. §§ 301.9100-1 through 301.9100-3 (esp. § 301.9100-3(b)(1)(v))

Full text (IRS public release)

 Internal Revenue Service                                       Department of the Treasury
                                                                Washington, DC 20224

 Number: 202623001                                              Third Party Communication: None
 Release Date: 6/5/2026                                         Date of Communication: Not Applicable
 Index Number: 2056.00-00, 2056.19-00,
               2056.19-01, 2056A.04-00,                         Person To Contact:
               9100.00-00                                       ---------------------, ID No. -----------------
                                                                Telephone Number:
 -----------------------------                                  --------------------
 --------------------------------                               Refer Reply To:
 ----------------------                                         CC:PT&E:B04
 ---------------------------                                    PLR-110907-25
                                                                Date:
 ---------------------------------------------                  March 09, 2026




Legend

Decedent                  =         -----------------------------------------------
Spouse                    =         -------------------------------------------
Tax Professional          =         -----------------------------
Attorney                  =         -----------------------------------------------
Spouse's Trust            =         ------------------------------------------------------------------
State                     =         ---------
Date 1                    =         --------------------------
Date 2                    =         -------------------------
Date 3                    =         ------------------
Date 4                    =         ------------------
x                         =         -----------------


Dear --------------:

This letter responds to a letter dated May 23, 2025, and subsequent correspondence,
submitted on behalf of Decedent's estate, requesting an extension of time pursuant to
§ 301.9100-3 of the Procedure and Administration Regulations to make a qualified
domestic trust (QDOT) election pursuant to § 2056A(d) of the Internal Revenue Code
(Code).

The facts and representations are summarized as follows. Decedent, a United States
citizen, died on Date 1, survived by Spouse, who is not a United States citizen. Spouse
is a lawful permanent resident of the United States and has resided continually in the
United States since Decedent's death. The Decedent's entire estate passed outright to
Spouse pursuant to the intestate laws of State.

Shortly after Decedent's death, Spouse, in her capacity as executor of Decedent's
estate, engaged the services of Tax Professional to provide advice regarding
preparation of any required tax returns. Tax Professional failed to advise Spouse of the
requirement to file a Form 706, United States Estate (and Generation-Skipping) Tax
Return.

On Date 2, Spouse retained Attorney, who advised Spouse of her obligation to file Form
706 for Decedent's estate. On Date 3, Spouse created a trust (Spouse's Trust)
intending to comply with the requirements of § 2056A. On Date 4, Spouse irrevocably
assigned property valued at $x to Spouse's Trust. Also on Date 4, Spouse, in her
capacity as executor, filed Decedent's Form 706 and made a QDOT election for
Spouse's Trust. Date 4 is a date that is less than one year after the time prescribed by
law (including extensions) for filing a Form 706 for Decedent's estate.

You have requested an extension of time to Date 4, the date the amended Form 706
was filed, to make a QDOT election under § 2056A(d).

LAW AND ANALYSIS

Section 2001(a) imposes a tax on the transfer of the taxable estate of every decedent
who is a citizen or resident of the United States.

Section 2056(a) provides that, for purposes of the tax imposed by § 2001, the value of
the taxable estate is to be determined by deducting from the value of the gross estate
an amount equal to the value of any interest in property that passes or has passed from
the decedent to the surviving spouse.

Section 2056(d)(1)(A) provides that if the surviving spouse of the decedent is not a
citizen of the United States, no deduction under § 2056(a) is allowed. However,
§ 2056(d)(2)(A) provides that § 2056(d)(1)(A) will not apply to any property passing to
the surviving spouse in a qualified domestic trust (QDOT).

Under § 2056A(a), for a trust to qualify as a QDOT: (1) the trust instrument must require
that at least one trustee of the trust be an individual citizen of the United States or
domestic corporation and that no distribution other than a distribution of income may be
made from the trust unless a trustee who is an individual citizen of the United States or
a domestic corporation has the right to withhold from the distribution the additional
estate tax imposed by § 2056A(b)(1) on the distribution; (2) the trust must meet the
requirements that are prescribed under Treasury regulations to ensure collection of the
tax imposed by § 2056A(b); and (3) the executor must make the election prescribed by
§ 2056A(d) to treat the trust as a QDOT.

Under § 2056A(b)(1) and (b)(3) an estate tax is imposed on: (a) any distribution from a
qualified domestic trust before the date of death of the surviving spouse (other than a
distribution of trust income to the surviving spouse, or a distribution of corpus on
account of hardship); and (b) the value of the property remaining in a QDOT on the date
of the death of the surviving spouse.

Under § 2056A(d), the election under § 2056A is made by the executor on the return of
tax imposed by § 2001. The election, once made, is irrevocable. Further, no election
may be made under § 2056A on any return, if the return is filed more than one year
after the time prescribed by law (including extensions) for filing the return.

Section 20.2056A-4(b)(1) provides, in part, that under § 2056(d)(2)(B), if an interest in
property passes outright from a decedent to a noncitizen surviving spouse by operation
of law, and such property interest otherwise qualifies for a marital deduction except that
it does not pass in a QDOT, then solely for purposes of § 2056(d)(2)(A), the property is
treated as passing to the surviving spouse in a QDOT if the property interest is either
actually transferred to a QDOT before the estate tax return is filed and on or before the
last date prescribed by law that the QDOT election may be made, or is assigned to a
QDOT under an enforceable and irrevocable written assignment made on or before the
date on which the return is filed and on or before the last date prescribed by law that the
QDOT election may be made.

Under § 301.9100-1(c), the Commissioner may grant a reasonable extension of time
under the rules set forth in §§ 301.9100-2 and 301.9100-3 to make a regulatory
election, or a statutory election (but no more than 6 months except in the case of a
taxpayer who is abroad), under all subtitles of the Code except subtitles E, G, H, and I.

Section 301.9100-2 provides automatic extensions of time for making certain elections.

Section 301.9100-3 provides extensions of time for making elections that do not meet
the requirements of § 301.9100-2.

Section 301.9100-3 provides the standards used to determine whether to grant an
extension of time to make an election whose due date is prescribed by a regulation (and
not expressly provided by statute).

Requests for relief under § 301.9100-3 will be granted when the taxpayer provides the
evidence to establish to the satisfaction of the Commissioner that the taxpayer acted
reasonably and in good faith, and the grant of relief will not prejudice the interests of the
Government.

Section 301.9100-3(b)(1)(v) provides that a taxpayer is deemed to have acted
reasonably and in good faith if the taxpayer reasonably relied on a qualified tax
professional, including a tax professional employed by the taxpayer, and the tax
professional failed to make, or advise the taxpayer to make, the election.
Section 301.9100-3(c)(1) provides, in part, that the Commissioner will grant a
reasonable extension of time to make a regulatory election only when the interests of
the government will not be prejudiced by the granting of relief.


We conclude that in this case the requirements of § 301.9100-3 have been satisfied.
Accordingly, an extension of time is granted to Date 4, the date the Form 706 was filed,
to make the QDOT election under § 2056A(d) with respect to Spouse's Trust.

Except as specifically ruled herein, we express or imply no opinion on the federal tax
consequences of the transaction under the cited provisions or under any other
provisions of the Code.

These rulings are directed only to the taxpayers requesting it. Section 6110(k)(3)
provides that it may not be used or cited as precedent.

In accordance with the Power of Attorney on file with this office, we have sent a copy of
this letter to your authorized representative.

                                      Sincerely,

                                      Associate Chief Counsel
                                      Passthroughs, Trusts, and Estates



                                 By: __________________________
                                     Melissa C. Liquerman
                                     Senior Counsel, Branch 4
                                     Office of the Associate Chief Counsel
                                     (Passthroughs, Trusts, and Estates)

Enclosure (1)

      Copy for § 6110 purposes.


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