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Title 26 — Internal Revenue CodeRelease 119-73

§645 Certain Revocable Trusts Treated as Part of Estate

Title 26 › Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter J— Estates, Trusts, Beneficiaries, and Decedents › Part I— ESTATES, TRUSTS, AND BENEFICIARIES › Subpart A— General Rules for Taxation of Estates and Trusts › § 645

Last updated Apr 6, 2026|Official source

Summary

After someone dies, the executor of the estate and the trustee of the person's qualified revocable trust can jointly elect to treat the trust as part of the estate for income tax purposes, instead of as a separate trust. A qualified revocable trust is one the decedent was treated as owning under section 676 because of a power to revoke it. The combined treatment lasts until 2 years after death if no estate tax return is required, or until 6 months after the estate tax liability is finally settled if one is. The election must be made by the due date (with extensions) of the estate's first income tax return, and it cannot be undone.

Full Legal Text

Title 26, §645

Internal Revenue Code — Source: USLM XML via OLRC

(a)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.
(b)For purposes of subsection (a)—
(1)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)).
(2)The term “applicable date” means—
(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
(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.
(c)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.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

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

Amendments

1998—Pub. L. 105–206 renumbered section 646 of this title as this section.

Statutory Notes and Related Subsidiaries

Effective Date

Pub. L. 105–34, title XIII, § 1305(d), Aug. 5, 1997, 111 Stat. 1041, provided that: “The

Amendments

made by this section [enacting this section and amending section 2652 of this title] shall apply with respect to estates of decedents dying after the date of the enactment of this Act [Aug. 5, 1997].”

Reference

Citations & Metadata

Citation

26 U.S.C. § 645

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73