January 12th, 2010 | 
Author: 
copley asked:
In the processing of doing an estate and gift tax return where the decedent’s spouse is not a US citizen. There was no QDOT set up before the death and therefore the executor or the surviving spouse is going to have to set it up before the estate tax return is filed. However, I am wondering whether or not this should be a QTIP. Am I correct in thinking that in order for the non-citizen surviving spouse to make this irrevocable election it must be set up as a QTIP? The surviving non-citizen spouse is also the executor of the estate. Thanks.
Gaston Deibler
In the processing of doing an estate and gift tax return where the decedent’s spouse is not a US citizen. There was no QDOT set up before the death and therefore the executor or the surviving spouse is going to have to set it up before the estate tax return is filed. However, I am wondering whether or not this should be a QTIP. Am I correct in thinking that in order for the non-citizen surviving spouse to make this irrevocable election it must be set up as a QTIP? The surviving non-citizen spouse is also the executor of the estate. Thanks.
Gaston Deibler
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The qtip but you dont have choice in the matter.
The qtip but you dont have choice in the qtip but you dont have choice in the qtip but you dont have choice in the qtip but you dont have.