QSST election

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A Qualified Subchapter S Trust, commonly referred to as a QSST Election, or a Q-Sub election, is a Qualified Subchapter S Subsidiary Election made on behalf of a trust that retains ownership as the shareholder of an S corporation, a corporation in the United States which votes to be taxed.[1] A trust is eligible to hold S corporation stock if it is a Subpart E trust ("grantor trust"), a testamentary trust, a voting trust, a qualified Subchapter S trust ("QSST"), or an electing small business trust ("ESBT").[2]


  1. ^ "IRS" (PDF). IRS.Gov. Internal Revenue Service. Retrieved 28 August 2017.
  2. ^ "American Bar Association" (PDF). American Bar Association. American Bar Association. Retrieved 28 August 2017.