Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures

What it does

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 These final regulations modify the existing regulations to update outdated references, information, and procedures.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.

The Internal Revenue Service's summary, as published in the Federal Register.

What changed in the regulation

1 part of Title 26 of the Code of Federal Regulations:

26 CFR 20

Wording on eCFR: the day before it took effect and from the day it took effect (first part listed).

Compared with

The Internal Revenue Service has published 22 final rules in 2026 so far, compared with 21 in all of 2025.

Counted by the Tribune from Federal Register records since Jan. 1, 2025.

Before this

No earlier Federal Register document under regulation identifier 1545-BQ88 since Jan. 1, 2025.

Since then:

• July 24, 2026 Final rule; correcting amendments. Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures; Correction

What happens next and when

Effective date: These regulations are effective on July 10, 2026.

The agency's dates, word for word.

Check it yourself

• The document in the Federal Register
• Docket IRS-2024-0037 on Regulations.gov
• Title 26 on eCFR

The record as published

Source: the Federal Register (public domain). The document in the Federal Register