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Returning Member
posted Nov 23, 2021 7:10:09 PM

I'm applying for an EIN for an irrevocable special needs trust. I assume I do not select the 645 election since it only speaks of working with a revocable trust. Right?

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1 Replies
Level 15
Nov 23, 2021 7:26:59 PM

No, you do not make a Section 645 election in this instance.

 

A Section 645 election is made to have a qualified trust be treated as part of a related estate. Clearly that does not apply to your scenario.