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2021 Form OR-41 Instructions, Fiduciary Income Tax, 150 ...

by the executor of an estate and the trustee of a qualified revocable trust to treat the trust as part of the estate. IRC Section 645. If you made this election for your federal return, check the “A trust filing as an estate” box on Form OR-41, box A, and fill in the date of death. Include a copy of the required federal Form 8855.

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