marital deduction การใช้

In 1948 Congress allowed marital deductions for the estate and the gift tax.
The same law that took away the unlimited marital deduction provided a weak substitute-- called the qualified domestic trust.
A special trust called a Qualified Domestic Trust or QDOT must be used to obtain an unlimited marital deduction for otherwise disqualified spouses.
A surviving spouse who is not a citizen ordinarily cannot claim the marital deduction, even if the spouse who died was a citizen.
If both spouses are citizens, they can claim an unlimited marital deduction, which allows them to leave all their assets free of estate tax to each other.