Extension of Time for Making Certain Elections

Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 202623001
Release Date: 6/5/2026
Index Number: 2056.00-00, 2056.19-00,
2056.19-01, 2056A.04-00,
9100.00-00
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Third Party Communication: None
Date of Communication: Not Applicable
Person To Contact:
---, ID No. ---
Telephone Number:
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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.
PLR-110907-25 2
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 PLR-110907-25 3 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.
PLR-110907-25 4
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.
PLR-110907-25 5 cc: ---
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