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Client made a Sec 645 election effective November 2011 to report trust income on the CY estate income tax return. My understanding is that it can only be done for two years., Election was continued on 2012 returns. Do I just do separate estate and trust income tax returns for 2013?

Estate should be considered closed in 2013 anyway, as all assets to be sold were disposed of. Remaining assets are being kept in the trust. The trust is expected to exist for many years.

Must the Section 645 election end after the second calendar year? If so, do I need to attach a statement to the returns regarding the change?
Estate, Gift & Trust Trust


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