CP288 tells you we accepted your election or treatment as a Qualified Subchapter S Trust (QSST).

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Qualified subchapter S trust Qualified subchapter S trust - (1) Definition. A qualified subchapter S trust (QSST) is a trust (whether intervivos or testamentary), other than a foreign trust …

Nov 8, 2022 · The IRS has published addition guidance for taxpayers requesting relief for late S corporation, a qualified subchapter S subsidiary, electing small business trust, and qualified …

Aug 5, 2025 · Understand how a Qualified Subchapter S Trust (QSST) allows S corporation stock to be held in a trust while maintaining tax status. Learn the key requirements and setup process.

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Part III Administrative, Procedural, and Miscellaneous 26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. (Also Part I, § …

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Dec 1, 2017 · The QSST may be useful for estate planning purposes and for holding S stock for the benefit of a minor or incompetent.