The Internal Revenue Service (IRS) provides detailed instructions and reporting requirements for Form 8855, Election To Treat a Qualified Revocable Trust as Part of an Estate or Trust, in Publication 590, Individual Retirement Arrangements (IRAs). You can access this publication on the IRS website (irs.gov) or by calling the IRS at 1-800-TAX-FORM (1-800-829-3676). Additionally, the IRS website offers an Interactive Tax Assistant tool to help guide you through the process of determining whether you need to file Form 8855. It is recommended that you consult with a tax professional or attorney for specific advice regarding your individual situation.