Election to Treat Trust as Part of an Estate - REG-106542-98 (TD 9032)

OMB 1545-1578

REG-106542-98 (TD 9032) and Rev. Proc. 98-13 relate to an election to have certain revocable trusts treated and taxed as part of an estate, and provides the procedures and requirements for making the section 645 election.

The latest form for Election to Treat Trust as Part of an Estate - REG-106542-98 (TD 9032) expires 2023-05-31 and can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
30 day notice - 3-31-20.pdf Supplementary Document
1545-1578 Supporting Statement 2019.docx Supporting Statement A
REG-106542-98 (TD 9032) (Final), Election to Treat Trust as Part of an Estate

All Historical Document Collections

202001-1545-003 Approved without change	Extension without change of a currently approved collection	2020-03-31
201611-1545-021 Approved without change	Extension without change of a currently approved collection	2016-12-30
201308-1545-041 Approved without change	Extension without change of a currently approved collection	2013-09-30
201007-1545-019 Approved without change	Extension without change of a currently approved collection	2010-07-28
200704-1545-056 Approved without change	Extension without change of a currently approved collection	2007-05-10
200404-1545-034 Approved without change	Extension without change of a currently approved collection	2004-04-23
200212-1545-035 Approved without change	No material or nonsubstantive change to a currently approved collection	2002-12-19
200104-1545-018 Approved without change	Extension without change of a currently approved collection	2001-04-17
200011-1545-037 Approved without change	No material or nonsubstantive change to a currently approved collection	2000-11-21
199803-1545-022 Approved without change	Extension without change of a currently approved collection	1998-03-27
199712-1545-025 Approved without change	New collection (Request for a new OMB Control Number)	1997-12-29