You don't make it a QRT. It either is or it isn't. Based on the limited information you provided, it sounds like the trust is a QRT and would be eligible for a Section 645 election. Most revocable living trust (RLTs) are qualified revocable trusts (QRTs) because the grantor retained the right to revoke the trust. If you have both a QRT and probate estate, a section 645 election would allow the trustee and the executor to combine the QRT and the estate into a single tax return, filed as an estate. If there is no separate probate estate, the election will allow you to file the trust return as though the trust were an estate (as opposed to a trust return).
Note that a Section 645 election is only valid for two years.
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