2026-15008: Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures; Correction

Federal Register, Volume 91 Issue 141 (Friday, July 24, 2026) [Federal Register Volume 91, Number 141 (Friday, July 24, 2026)] [Rules and Regulations] [Page 46724] From the Federal Register Online via the Government Publishing Office [www.gpo.gov] [FR Doc No: 2026-15008] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 20 [TD 10050] RIN 1545-BQ88 Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures; Correction

Agency

Internal Revenue Service (IRS), Treasury.

Action

Final rule; correcting amendments. -----------------------------------------------------------------------

Summary

This document contains corrections to Treasury Decision 10050 published in the Federal Register on Friday, July 10, 2026. Treasury Decision 10050 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.

Dates

Effective date: These corrections are effective on July 24, 2026. Applicability dates: For dates of applicability, see Sec. Sec. 20.2056A-2(e), 20.2056A-4(e), 20.2056A-11(e), and 20.2056A-13.

For Further Information Contact

Donna Douglas at 202-317-6859 (not a toll-free number).

Supplementary Information

Background The final regulations (TD 10050) subject to these corrections are issued under sections 2056A(a)(2), 2056A(e), and 7805(a) of the Internal Revenue Code. List of Subjects in 26 CFR Part 20 Estate taxes, Reporting and recordkeeping requirements. Correction to the Regulations Accordingly, 26 CFR part 20 is corrected by making the following correcting amendments: PART 20--ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 0 Paragraph 1. The authority citation for part 20 continues to read in part as follows: Authority: 26 U.S.C. 7805. Sec. 20.2056A-2 [Amended] 0 Par. 2. Section 20.2056A-2 is amended: 0 a. In paragraph (d)(1)(i)(B)(2), in the form, by removing the language ``as defined in section 2056A'' and adding the language ``as defined in section 2056A(a)'' in its place. 0 b. In paragraph (d)(1)(i)(C)(2), in the form: 0 i. By removing the zip code ``20224'' and adding the zip code ``20024'' in its place. 0 ii. By removing the word ``Applicants'' and adding the word ``Applicant'' in its place. 0 c. In paragraph (d)(1)(i)(C)(3), in the form, by removing the language ``from the expiration date'' and adding the language ``from the expiry date'' in its place. Oluwafunmilayo Taylor, Section Chief, Publications and Regulations Section, Associate Chief Counsel, (Procedure and Administration). [FR Doc. 2026-15008 Filed 7-23-26; 8:45 am] BILLING CODE 4831-GV-P