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?
01254
1 Replies
Anonymous_
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.