What type of spouse does not qualify for the unlimited marital deduction?

Name: What type of spouse does not qualify for the unlimited marital deduction?
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Assets that a taxpayer gifts or leaves to a surviving spouse generally qualify for an unlimited marital deduction. However, non-U.S. spouses cannot qualify for this deduction. In that case, a qualified domestic interest trust can be established to eliminate taxability to the surviving spouse.

What Type of Spouse Does Not Qualify for the Unlimited