Getting an EIN number for a Trust and Section 645
<p>A person dies with a revocable trust that becomes irrevocable after the person's death. The trustee of the irrevocable trust wants to get an EIN number. If in the process of getting the EIN number he/she selects to have the trust file under Section 645 does that eliminate the need to file a separate tax return for the trust? That is, the income for the trust can be reported on the estate's income tax return.</p>
<p>Bob Sherry</p>

<p>If the trust's income is reported under the estate given an election under 26 U.S.C. § 645, it does not need to apply for a second EIN while the estate continues to exist.</p>

united-states trusts-and-estates income-tax