Section 11041 of The Tax Cuts and Jobs Act of 2017, P.L. 115-97, suspended personal exemptions for tax years 2018 through 2025 under IRC 151. However, Qualified Disability Trusts are allowed an exemption during 2018 through 2025 under IRC 642. For tax year 2018, the exemption amount for a Qualified Disability Trust is $4,150. This amount is allowed in full and is not subject to phaseout. Therefore, do not use the Exemption Worksheet for Qualified Disability Trusts in the 2018 Form 1041-ES Instructions to phaseout any amount of the exemption.