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Returning Member
posted Mar 2, 2025 2:47:58 PM

Section 645 Election

Acting as Fudiciary for a Family Trust. Attempting to file FORM 1041 for a Family Trust classified as a Simple Trust for first time using TurboTax Business. What is a Section 645 election?

 

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1 Best answer
Level 15
Mar 2, 2025 2:52:47 PM

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-estate.html

1 Replies
Level 15
Mar 2, 2025 2:52:47 PM

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-estate.html