Knowledge Base

13610: 1041 - 645 Election and Form 8855

1041 Fiduciary

How do I make a 645 election on a 1041? Does Form 8855 e-file with the 1041?  


Making a 645 election on a 1041 does not prevent it from being e-filed, but printing, signatures, and paper-filing are required for Form 8855 (Election To Treat a Qualified Revocable Trust as Part of an Estate).

To set up the election:

  1. On screen 1
    • A Type of Entity - Mark Decedent's estate and complete the associated decedent information fields.
    • G, Select Estate or filing trust made a section 645 election  check box and enter the EIN of the related trust in the adjacent field. Item G appears near the top of the 1041 in View/Print mode.
  2. On the ELEC screen, select Section 645 treat QRT as estate. This produces the required ELECTION statement in View/Print mode.
  3. On screen 8855, complete all relevant fields.


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