# QSST election

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In United States federal income tax law, a **qualified Subchapter S trust** is one of several types of [trusts](/source/Trust_(law)) that may retain ownership as the [shareholder](/source/Shareholder) of an [S corporation](/source/S_corporation). The beneficiary of such a trust makes a **QSST election** for each S corporation in which the trust holds [stock](/source/Stock). A trust is eligible to hold S corporation stock if it is a Subpart E trust ("grantor trust"), a [testamentary trust](/source/Testamentary_trust), a [voting trust](/source/Voting_trust), a qualified Subchapter S trust ("QSST"), or an electing small business trust ("ESBT").[1]

## References

1. ["American Bar Association"](https://web.archive.org/web/20180222061645/https://www.americanbar.org/content/dam/aba/events/real_property_trust_estate/joint_fall/2008/what_types_of_trusts_are_permitted_shareholders_of_an_s_corporation.authcheckdam.pdf). *American Bar Association*. American Bar Association. Archived from [the original](https://www.americanbar.org/content/dam/aba/events/real_property_trust_estate/joint_fall/2008/what_types_of_trusts_are_permitted_shareholders_of_an_s_corporation.authcheckdam.pdf) on 22 February 2018. Retrieved 28 August 2017.

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Adapted from the Wikipedia article [QSST election](https://en.wikipedia.org/wiki/QSST_election) by Wikipedia contributors ([contributor history](https://en.wikipedia.org/wiki/QSST_election?action=history)). Available under [Creative Commons Attribution-ShareAlike 4.0 International](https://creativecommons.org/licenses/by-sa/4.0/). Changes may have been made.