M-MTax
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A Section 645 election is where you treat a qualified revocable trust (QRT) as part of the estate. You file one return (an estate income tax return) for both the trust and the estate.

 

See https://www.thetaxadviser.com/issues/2024/may/the-sec-645-election-to-treat-a-trust-as-part-of-the-e...

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