# 26 U.S.C. § 645: Certain revocable trusts treated as part of estate

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s645>. Cite pinpoints as 26 U.S.C. § 645(a)(1).

## § 645(a) General rule

For purposes of this subtitle, if both the executor (if any) of an estate and the trustee of a qualified revocable trust elect the treatment provided in this section, such trust shall be treated and taxed as part of such estate (and not as a separate trust) for all taxable years of the estate ending after the date of the decedent’s death and before the applicable date.

## § 645(b) Definitions

For purposes of subsection (a)—

**§ 645(b)(1) Qualified revocable trust.** The term “qualified revocable trust” means any trust (or portion thereof) which was treated under section 676 as owned by the decedent of the estate referred to in subsection (a) by reason of a power in the grantor (determined without regard to section 672(e)).

**§ 645(b)(2) Applicable date.** The term “applicable date” means—

**§ 645(b)(2)(A)** if no return of tax imposed by chapter 11 is required to be filed, the date which is 2 years after the date of the decedent’s death, and

**§ 645(b)(2)(B)** if such a return is required to be filed, the date which is 6 months after the date of the final determination of the liability for tax imposed by chapter 11.

## § 645(c) Election

The election under subsection (a) shall be made not later than the time prescribed for filing the return of tax imposed by this chapter for the first taxable year of the estate (determined with regard to extensions) and, once made, shall be irrevocable.

## Regulations

- [Treas. Reg. § 1.645-1](/26/reg/1.645-1.md): Election by certain revocable trusts to be treated as part of estate. (interprets § 645)

## Forms named in the regulations

- [Form 1041](https://www.irs.gov/pub/irs-pdf/f1041.pdf)
- [Form 706](https://www.irs.gov/pub/irs-pdf/f706.pdf)

## Final rules

- [67 FR 78371](https://www.federalregister.gov/documents/2002/12/24/02-32149/election-to-treat-trust-as-part-of-an-estate) (2002): Election To Treat Trust as Part of an Estate

## Connections

Cites: § 672 Definitions and rules; § 676 Power to revoke

Cited by: § 2654 Special rules; § 7491 Burden of proof

## Prior provisions

- A prior section 645 was renumbered section 644 of this title.

## Amendments

- 1997-08-05: [Pub. L. 105-34](/26/act/105-34.md), 111 Stat. 1040
- 1998-07-22: [Pub. L. 105-206](/26/act/105-206.md), 112 Stat. 819