Data / Federal rules / 2026-13925
Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures
The Internal Revenue Service published this final rule in the Federal Register on July 10, 2026. It took effect on July 10, 2026.
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What the agency says
This document contains final regulations that amend the Federal estate tax regulations applicable to estates of decedents passing property to or for the benefit of a noncitizen spouse in a domestic trust that satisfies all of the requirements under applicable Federal tax law and regulations to be a qualified domestic trust and for which the executor of the decedent's estate has made a qualified domestic trust election. These final regulations modify the existing regulations to update outdated references, information, and procedures. These final regulations primarily affect the estates of decedents passing property to or for the benefit of a noncitizen spouse in a qualified domestic trust pursuant to applicable Federal tax law.
Key facts
- Document number
- 2026-13925
- Type
- Final rule
- Action
- Final regulations
- Agency
- Treasury Department; Internal Revenue Service
- Published
- July 10, 2026
- Takes effect
- July 10, 2026
- Dates
- Effective date: These regulations are effective on July 10, 2026.
- Docket
- TD 10050
- Regulation ID (RIN)
- 1545-BQ88
- Code of Federal Regulations
- 26 CFR 20
- Topics
- Estate taxes; Reporting and recordkeeping requirements
- Pages
- 8
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Everything from the Internal Revenue Service · Rules on estate taxes · Rules on reporting and recordkeeping requirements · Published in July 2026
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.