2006 Form 1041's have this new Trust type, Qualified Disability Trust. A QDT gets a $3200 exemption. I have two clients who are the trustees of Special Needs Trusts. One I have been filing 1041's for years. The other will need to file in 2006 for the first time. The trust was set up 10 years ago but only was funded upon the death of the Mom in Dec 2005. Do I start checking the box for QDT for these or can this only be applied to trusts created after a certain date? I have checked the definition of a QDT and these seem to fit.