Form 8855

(Rev. December 2020)

Election To Treat a Qualified Revocable 

Trust as Part of an Estate

Department of the Treasury 

Internal Revenue Service ▶ Go to www.irs.gov/Form8855 for the latest information.

OMB No. 1545-1881

Part I Estate (or Filing Trust) Information 

Name of estate (or the filing trust, if applicable (see instructions)) Employer identification number 

(see instructions) 

Name of executor (or the filing trustee, if applicable) 

Number, street, and room or suite no. (or P.O. box number if mail is not delivered to street address) 

City or town, state, and ZIP code (if a foreign address, see instructions) 

Type of entity prior to the election: 

Domestic 

estate 

Foreign 

estate 

Domestic 

trust 

Foreign 

trust 

Date of executor’s appointment 

Under penalties of perjury, I, as executor (or filing trustee): 

• Confirm that under applicable local law or the governing document, I have the authority to make this election for the estate (if executor) or trust (if 

filing trustee) and to agree to the conditions of the election; 

• Elect the treatment provided under section 645 for the above-named estate (or filing trust, if applicable); 

• Confirm that an agreement has been reached with the trustees of each qualified revocable trust (QRT) joining in the election to allocate the tax 

burden of the combined electing trusts and related estate, if any, for each tax year during the election period in a manner that reasonably reflects each 

entity’s tax obligation; 

• Agree to ensure that the related estate’s (or filing trust’s, if applicable) share of the tax obligations of the combined electing trust(s) and related estate, 

if any, is timely paid to the United States Treasury; 

• Agree to accept responsibility for filing a complete, accurate, and timely income tax return, when required by law, for the combined electing trust(s) 

and related estate, if any, for each tax year during the election period; 

• (If I am the filing trustee) confirm that if there is more than one QRT making this election, that I have been appointed by the trustees of each QRT 

making this election to be the filing trustee and I agree to accept the responsibility of filing the appropriate income tax return for the combined electing 

trust(s) for each tax year during the election period and all other responsibilities of the filing trustee; 

• (If I am the filing trustee) represent that no executor has been appointed for a related estate and to the best of my knowledge and belief, one will not 

be appointed; 

• (If I am the filing trustee) agree that, if an executor is appointed for the related estate after this Form 8855 is filed, that I will complete and file an 

amended Form 8855 if the late appointed executor agrees to the election, and I agree to cooperate with the executor in filing any amended returns 

required to be filed as a result of the executor’s appointment; and 

• Confirm to the best of my knowledge and belief, that all information contained in this election and any accompanying statements or schedules is true, 

correct, and complete. 

Signature of executor (or filing trustee) Date 

Part II Decedent Information 

Name of decedent SSN of the decedent Date of death 

For Paperwork Reduction Act Notice, see page 4. Cat. No. 24542R Form 8855 (Rev. 12-2020)
Form 8855 (Rev. 12-2020) Page 2 

Part III Qualified Revocable Trust Information 

Name of trust Employer identification number (see instructions)

Name of trustee 

Number, street, and room or suite no. (or P.O. box number if mail is not delivered to street address) 

City or town, state, and ZIP code (if a foreign address, see instructions) 

Under penalties of perjury, I, as trustee of the above-named trust: 

• Confirm that under applicable local law or the governing instrument, I have the authority to make this election for the trust and to agree to the 

conditions of the election; 

• Elect the treatment provided under section 645 for this trust; 

• Agree to timely provide the executor (or filing trustee if there is no executor) with all the trust information necessary to permit the executor (or filing 

trustee, if applicable) to file a complete, accurate, and timely Form 1041 (or Form 1040-NR for a foreign estate) for the combined electing trust(s) and 

the related estate, if any, for each tax year during the election period; 

• Confirm that an agreement has been reached with the trustees of each QRT joining in the election, and the executor of the related estate, if any, to 

allocate the tax burden of the combined electing trust(s) and related estate, if any, for each tax year during the election period in a manner that 

reasonably reflects each entity’s tax obligation; 

• Agree to ensure that this trust’s share of the tax obligations of the combined electing trust(s) and related estate, if any, is timely paid to the United 

States Treasury; 

• Confirm that if a filing trustee (and not an executor for a related estate) has completed Part I of this Form 8855, the trustee that completed Part I has 

been appointed the filing trustee, and to the best of my knowledge and belief, an executor has not been appointed to administer a related estate and 

one will not be appointed; 

• Agree that if a filing trustee (and not an executor for a related estate) has completed Part I of this Form 8855 and an executor is appointed for the 

related estate after this Form 8855 is filed, that I will complete and file an amended Form 8855 if the later appointed executor agrees to the election, 

and I agree to cooperate with the executor in filing any amended returns required to be filed as a result of the executor’s appointment; and 

• Confirm to the best of my knowledge and belief, that all information of the electing trust contained in this election and any accompanying statements 

or schedules is true, correct, and complete. 

Signature of trustee Date 

Name of trust Employer identification number (see instructions)

Name of trustee 

Number, street, and room or suite no. (or P.O. box number if mail is not delivered to street address) 

City or town, state, and ZIP code (if a foreign address, see instructions) 

Under penalties of perjury, I, as trustee of the above-named trust: 

• Confirm that under applicable local law or the governing instrument, I have the authority to make this election for the trust and to agree to the 

conditions of the election; 

• Elect the treatment provided under section 645 for this trust; 

• Agree to timely provide the executor (or filing trustee if there is no executor) with all the trust information necessary to permit the executor (or filing 

trustee, if applicable) to file a complete, accurate, and timely Form 1041 (or Form 1040-NR for a foreign estate) for the combined electing trust(s) and 

the related estate, if any, for each tax year during the election period; 

• Confirm that an agreement has been reached with the trustees of each QRT joining in the election, and the executor of the related estate, if any, to 

allocate the tax burden of the combined electing trust(s) and related estate, if any, for each tax year during the election period in a manner that 

reasonably reflects each entity’s tax obligation; 

• Agree to ensure that this trust’s share of the tax obligations of the combined electing trust(s) and related estate, if any, is timely paid to the United 

States Treasury; 

• Confirm that if a filing trustee (and not an executor for a related estate) has completed Part I of this Form 8855, the trustee that completed Part I has 

been appointed the filing trustee, and to the best of my knowledge and belief, an executor has not been appointed to administer a related estate and 

one will not be appointed; 

• Agree that if a filing trustee (and not an executor for a related estate) has completed Part I of this Form 8855 and an executor is appointed for the 

related estate after this Form 8855 is filed, that I will complete and file an amended Form 8855 if the later appointed executor agrees to the election, 

and I agree to cooperate with the executor in filing any amended returns required to be filed as a result of the executor’s appointment; and 

• Confirm to the best of my knowledge and belief, that all information of the electing trust contained in this election and any accompanying statements 

or schedules is true, correct, and complete. 

Signature of trustee Date 

Form 8855 (Rev. 12-2020)
Form 8855 (Rev. 12-2020) Page 3 

General Instructions 

Section references are to the Internal 

Revenue Code unless otherwise noted. 

Future Developments

For the latest information about 

developments related to Form 8855 and 

its instructions, such as legislation 

enacted after they were published, go to 

www.irs.gov/Form8855.

Purpose 

The trustees of each qualified revocable 

trust (QRT) and the executor of the 

related estate, if any, use Form 8855 to 

make a section 645 election. This 

election allows a QRT to be treated and 

taxed (for income tax purposes) as part 

of its related estate during the election 

period. Once the election is made, it 

cannot be revoked. 

Definitions 

A QRT is any trust (or part of a trust) 

that, on the day the decedent died, was 

treated as owned by the decedent under 

section 676 by reason of a power to 

revoke that was exercisable by the 

decedent (determined without regard to 

section 672(e)). 

For this purpose, a QRT includes a 

trust that was treated as owned by the 

decedent under section 676 by reason of 

a power to revoke that was exercisable 

by the decedent with the consent or 

approval of a nonadverse party or the 

decedent’s spouse. However, a QRT 

doesn't include a trust that was treated 

as owned by the decedent under section 

676 by reason of a power to revoke that 

was exercisable solely by a nonadverse 

party or the decedent’s spouse and not 

by the decedent. 

An electing trust is a QRT for which a 

valid section 645 election has been 

made. Once the QRT makes the 

election, it is treated as an electing trust 

throughout the entire election period. 

An executor is an executor, personal 

representative, or administrator that has 

obtained letters of appointment to 

administer the decedent’s estate through 

formal or informal appointment 

procedures. For purposes of this 

election, an executor doesn't include a 

person that has actual or constructive 

possession of property of the decedent 

unless that person is appointed or 

qualified as an executor, administrator, 

or personal representative. If more than 

one jurisdiction has appointed an 

executor, then, for purposes of this 

election, only the person from the 

primary or domiciliary proceeding is the 

executor. 

A related estate is the estate of the 

decedent who was treated as the owner 

of the QRT on the date of the decedent’s 

death. 

A filing trustee is the trustee of an 

electing trust who, when there is no 

executor, has been appointed by the 

trustees of each of the other electing 

trusts to file the Forms 1041 (or 1040-NR, 

if applicable) due for the combined 

electing trust(s) for each tax year during 

the election period and has agreed to 

accept that responsibility. If there is no 

executor and there is only one QRT 

making the section 645 election, the 

trustee of that electing trust is the filing 

trustee. 

A filing trust is an electing trust whose 

trustee was appointed as the filing 

trustee by all electing trusts if there is no 

executor. If there is no executor and only 

one QRT is making the election, that 

QRT is the filing trust. 

Election Period 

The election period is the period of time 

during which an electing trust is treated 

and taxed as part of its related estate. 

The election period begins on the date 

of the decedent’s death and terminates 

on the earlier of: 

• The day on which each electing trust 

and the related estate, if any, have 

distributed all of their assets; or 

• The day before the applicable date. 

Applicable date. To determine the 

applicable date, you must first determine 

whether a Form 706, United States 

Estate (and Generation-Skipping 

Transfer) Tax Return, is required to be 

filed as a result of the decedent’s death. 

IS a Form 706 

required? 

THEN the 

applicable date is... 

Yes The later of: 

• 2 years after the date of 

the decedent’s death or 

• 6 months after the final 

determination of liability 

for estate tax. 

No 2 years after the date of 

the decedent’s death. 

Final determination of liability. For 

purposes of this election only, the date 

of final determination of liability for the 

estate tax is the earliest of: 

• 6 months after the IRS issues an estate 

tax closing letter (unless a claim for 

refund of estate tax is filed within 12 

months after the letter is issued); 

• The final disposition of a claim for 

refund that resolves the liability for the 

estate tax (unless suit is instituted within 

6 months after a final disposition of the 

claim); 

• The execution of a settlement 

agreement with the IRS that determines 

the liability for the estate tax; 

• The issuance of a decision, judgment, 

decree, or other order by a court of 

competent jurisdiction resolving the 

liability for the estate tax (unless a notice 

of appeal or a petition for certiorari is 

filed within 90 days after the issuance of 

a decision, judgment, decree, or other 

order of a court); or 

• The expiration of the period of 

limitations for the estate tax. 

When To File 

File the election by the due date 

(including extensions, if any) of the Form 

1041 (or Form 1040-NR, if applicable) for 

the first tax year of the related estate (or 

the filing trust). This applies even if the 

combined related estate and electing 

trust(s) don't have sufficient income to 

be required to file Form 1041. 

In general, the due date for the first 

income tax return is the 15th day of the 

4th month after the close of the first tax 

year of the related estate. For 

exceptions, see Regulations section 

1.6072-1(c). For the purpose of 

determining the tax year if there is no 

executor, treat the filing trust as an 

estate. If the estate is granted an 

extension of time to file its income tax 

return for its first tax year, the due date 

of the Form 8855 is the extended due 

date. 

For instructions on when to file an 

amended election, see Amended 

Election Needed When an Executor Is 

Appointed After a Valid Election Is Made

on page 4. 

Where To File 

IF you are 

located in... 

THEN send the election 

to the... 

Connecticut, 

Delaware, District of 

Columbia, Georgia, 

Illinois, Indiana, 

Kentucky, Maine, 

Maryland, 

Massachusetts, 

Michigan, 

New Hampshire, 

New Jersey, 

New York, 

North Carolina, 

Ohio, Pennsylvania, 

Rhode Island, 

South Carolina, 

Tennessee, 

Vermont, Virginia, 

West Virginia, 

Wisconsin 

Department of the Treasury 

Internal Revenue Service Center 

Kansas City, MO 64999 

Alabama, Alaska, 

Arizona, Arkansas, 

California, 

Colorado, Florida, 

Hawaii, Idaho, Iowa, 

Kansas, Louisiana, 

Minnesota, 

Mississippi, 

Missouri, Montana, 

Nebraska, Nevada, 

New Mexico, 

North Dakota, 

Oklahoma, Oregon, 

South Dakota, 

Texas, Utah, 

Washington, 

Wyoming 

A foreign country or 

a U.S. possession 

Department of the Treasury 

Internal Revenue Service Center 

Ogden, UT 84201 
Form 8855 (Rev. 12-2020) Page 4 

Who Must Sign 

If there is more than one executor for a 

related estate or more than one trustee 

for an electing trust, only one executor or 

trustee must sign Form 8855 on behalf 

of the entity, unless otherwise required 

by applicable local law or the governing 

document. 

Employer Identification 

Numbers 

The trustee of a QRT must obtain a new 

employer identification number (EIN) for 

the QRT upon the death of the decedent. 

Parts I and III require that a trustee enter 

the EIN obtained by the trustee following 

the death of the decedent. See 

Regulations section 301.6109-1. 

Retention of Copy of Form 

8855 

The executor of the related estate, if any, 

and the trustee of each electing trust 

must retain a copy of the completed 

Form 8855 (and any amended Form 

8855 required to be filed) and retain 

proof that the Form 8855 was timely 

filed. 

Tax Treatment 

During the election period, all electing 

trusts and the related estate, if any, file 

one combined income tax return. For 

purposes of that return, the electing 

trusts and the related estate are treated 

as one estate. For example, the electing 

trust(s) are treated as part of the estate 

for purposes of adopting a tax year, for 

determining whether estimated tax 

payments are required, the set-aside 

deduction under section 642(c)(2), the S 

corporation shareholder requirements of 

section 1361(b)(1), and the special 

allowance for rental real estate activities 

under section 469(i)(4). 

Note, however, that each electing trust 

and the related estate are treated as a 

separate share for purposes of the 

separate share rules under section 

663(c) when the combined entity 

computes distributable net income and 

applies the distribution rules. 

Amended Election Needed 

When an Executor Is 

Appointed After a Valid 

Election Is Made 

If Form 8855 was filed by the filing 

trustee because there was no executor 

and an executor is subsequently 

appointed, an amended election must be 

timely made. Otherwise, the election 

period terminates the day before the 

executor is appointed. 

How to make an amended election.

The executor and the trustees of each 

electing trust complete and file a new 

Form 8855 and write “AMENDED 

ELECTION” at the top of the form. 

When to file an amended election. File 

an amended Form 8855 within 90 days 

of the appointment of the executor. 

Correction of returns. See the 

Instructions for Form 1041 and 

Regulations section 1.645-1 for 

information on amending the previously 

filed returns. 

Other Information 

For additional information about the 

reporting rules for a QRT, an electing 

trust, or a former electing trust, or 

information about when it is necessary to 

obtain a new EIN, see the Instructions 

for Form 1041 and Regulations section 

1.645-1. 

Specific Instructions 

Part I 

The executor of the related estate 

completes the information requested in 

this part and attests to the making of this 

election and the conditions for a valid 

section 645 election by signing (under 

penalties of perjury) and dating the form 

in the space provided. 

If there is no executor, the filing 

trustee completes the information and 

attests to the making of this election and 

the conditions for a valid section 645 

election by signing (under penalties of 

perjury) and dating the form in the space 

provided. 

The executor must obtain an EIN for 

the estate prior to filing this election. A 

filing trustee must enter the new EIN 

obtained for the trust after the 

decedent’s death in the space for 

Employer identification number in Part I. 

If you have a foreign address, enter 

the information in the following order: 

city, province or state, and country. 

Follow the country’s practice for entering 

the postal code. Don’t abbreviate the 

country name. 

Part II 

The executor (or filing trustee if there is 

no executor) completes this section. 

Part III 

The trustee for each QRT that is joining in 

the election completes the information 

requested in this part and attests to the 

making of this election and the conditions 

for a valid section 645 election by signing 

(under penalties of perjury) and dating the 

form in the space provided. 

Caution: A QRT must get a new EIN 

following the death of the decedent. 

In the space for Employer 

identification number, be sure to enter 

the new EIN obtained for the trust after 

the decedent’s death. 

Space is provided for two QRTs. If 

more than two QRTs are joining in the 

election than space provided, use 

additional Part(s) III. If additional pages 

of Part III are attached, the executor (or 

filing trustee) should indicate on the top 

of the first page of Part III how many 

additional pages are attached and the 

total number of QRTs joining in the 

election. 

Paperwork Reduction Act Notice. We 

ask for the information on this form to 

carry out the Internal Revenue laws of 

the United States. You are required to 

give us the information. We need it to 

ensure that you are complying with these 

laws and to allow us to figure and collect 

the right amount of tax. 

You are not required to provide the 

information requested on a form that is 

subject to the Paperwork Reduction Act 

unless the form displays a valid OMB 

control number. Books or records 

relating to a form or its instructions must 

be retained as long as their contents 

may become material in the 

administration of any Internal Revenue 

law. Generally, tax returns and return 

information are confidential, as required 

by section 6103. 

The time needed to complete and file 

this form will vary depending on 

individual circumstances. The estimated 

average time is: 

Recordkeeping . . . . 3 hr., 21 min. 

Learning about 

the law or the form . . 1 hr., 5 min.

Preparing, copying, 

assembling, and 

sending the form 

to the IRS . . . . . . 1 hr., 11 min.

If you have comments concerning the 

accuracy of these time estimates or 

suggestions for making this form 

simpler, we would be happy to hear from 

you. You can write to the Internal 

Revenue Service, Tax Products 

Coordinating Committee, 

SE:W:CAR:MP:T:T:SP, 1111 Constitution 

Ave. NW, IR-6526, Washington, DC 

20224. Don’t send the tax form to this 

address. Instead, see Where To File on 

page 3.