Trust ownership of S corporation stock comes with strict eligibility rules. Clients may be unaware that a trust must meet specific requirements—and make a timely election—to avoid jeopardizing the corporation’s S status. You can help ensure compliance with our free Qualified Subchapter S Trust (QSST) election template.

This resource provides a clear, filing-ready election letter under IRC §1361, including required certifications, party identification, and beneficiary acknowledgments. Clients who understand when and how to make a QSST election are better prepared to preserve S corporation status, avoid costly terminations, and seek your guidance before issues arise.