The §645 Election for Revocable Trusts After Death
A qualified revocable trust and related estate may be able to elect under §645 to be treated together for income-tax purposes during the election period.
What Matters Most
The election is made on Form 8855, has specific timing rules, and can affect tax-year and administration choices. It should be evaluated rather than made automatically.
Why §645 Can Matter
The election can allow a qualified revocable trust to be treated as part of the related estate for income-tax purposes during the election period. That can simplify administration and may permit use of the estate’s fiscal tax year.
Timing and Duration Are Technical
Form 8855 has its own due-date rule, the election is irrevocable, and the election period has statutory end points. The current Form 8855 instructions should be checked before filing.
Why Professional Help Can Matter
Fiduciary taxation often depends on the governing document, ownership, timing, distributions, elections, fiduciary accounting, and state law. A qualified tax professional with actual estate-and-trust experience can help coordinate those moving pieces so requirements are fulfilled and unintended consequences are less likely.
Not Sure What Your Situation Requires?
Reviewed by Owen Arnoff, EA, NTPI Fellow
Reviewed: October 2026
Technical tax content is intended for general education. Tax law and procedures can change, and individual facts matter. See our Editorial Standards.