Irrevocable Trust with 645 Election

Filing a 1041 for a revocable trust that became revocable when decedent passed on 10/16/24

We filed a 645 election to combine estate + trust 1041 filing + to elect fiscal year.

Return due 01/15/25.

All assets distributed.

I have trust name and EIN for name of 1041

Section A: I have checked “Decedent’s estate” + DOD

Section F: initial return and final return

Section G: checked section 645 election & used trust tax EIN

Needing to confirm this is correct.

Thank you!

Level 15

Read the 1041 instructions. Use the estate EIN. You should have a new EIN for the trust; it goes on Item G, under the name and address on the 1041.

Level 15

@ea_rva aka acctgtaxmatters You're filing it now? Look up the time allowed for making the election.

Or, you already filed and IRS has a problem?

The more I know the more I don’t know.

Level 5

Return due date is 01/15/26 not 01/15/25 (typo above). We filed 8855 in Oct 2025. DOD Oct 2024. So I think all is good here correct?

So the name on the 1041 should be the name of the trust and the estate's EIN?

Then Section G should be the trust EIN?

Level 15

The name on the 1041 is the estate.

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