US Code

Public Law 119-83 (04/13/2026)

26 U.S.C. § 645

Certain revocable trusts treated as part of estate

(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.

(b)

Definitions

For purposes of subsection (a)—
(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)).

(2)

Applicable date

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)

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.

Pub. L. 105–34, title XIII, § 1305(a)111 Stat. 1040 Pub. L. 105–206, title VI, § 6013(a)(1)112 Stat. 819 (Added , , , § 646; renumbered § 645, , , .)

Editorial Notes

Prior Provisions

section 644 of this titleA prior section 645 was renumbered .

Amendments

Pub. L. 105–206section 646 of this title1998— renumbered as this section.

Statutory Notes and Related Subsidiaries

Effective Date

Pub. L. 105–34, title XIII, § 1305(d)111 Stat. 1041

section 2652 of this title“The amendments made by this section [enacting this section and amending ] shall apply with respect to estates of decedents dying after the date of the enactment of this Act [].”
, , , provided that: