Does a decedent's estate making a §645 election with the decedent's qualified revocable trust and filing a Form 1041 also file a Form 1041-A when all of the residuary beneficiaries of the trust are charities and we want to make a set-aside charitable ded.

[Forelini]

I am working on a Form 1041 for a decedent's estate that is making a §645 election with the decedent's qualified revocable trust and therefore filing one Form 1041.  The beneficiaries of the trust are charities.  Administration is not yet complete, so no distributions have been made.  We want the estate to take a set-aside charitable deduction and avoid paying income tax as all net income and principal of the trust will be distributed to the charities when administration is complete.  Does an estate also File Form 1041-A in this circumstance?  I have read conflicting opinions on this; some articles say estates do not file Form 1041-A; while other articles indicate that an estate is required to file Form 1041-A.  Thank you.