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A person dies with a revocable trust that becomes irrevocable after the person's death. The trustee of the irrevocable trust wants to get an EIN number. If in the process of getting the EIN number he/she selects to have the trust file under Section 645 does that eliminate the need to file a separate tax return for the trust? That is, the income for the trust can be reported on the estate's income tax return.

Bob Sherry

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If the trust's income is reported under the estate given an election under 26 U.S.C. § 645, it does not need to apply for a second EIN while the estate continues to exist.

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  • How could a trust/estate make the 645 election? Could you do it by filing form 8855? and would that work if the trust became irrevocable after death?
    – Bob
    Jul 8 at 19:29
  • @ "How could a trust/estate make the 645 election? Could you do it by filing form 8855?" idk. I leave that to the CPAs. "would that work if the trust became irrevocable after death?" Yes.
    – ohwilleke
    Jul 8 at 21:20

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