Qsst Election Form - Web the deemed owner of the qsst must also consent to the s corporation election in column k of form 2553. Web a qsst with respect to which a beneficiary makes an election is treated as a trust described in sec. 1361 (c) (2) (a) (i).
1361 (c) (2) (a) (i). Web a qsst with respect to which a beneficiary makes an election is treated as a trust described in sec. Web the deemed owner of the qsst must also consent to the s corporation election in column k of form 2553.