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IRSCredits & Incentives (8800/8900 Series)

Official form guide

Form 8826: 8826

Form 8826 is the Qualified Subchapter S Trust (QSST) Election. It is filed by a trust that wants to be treated as a QSST for S corporation stock ownership.

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Form Overview

IRS Form 8826 - 8826

Form 8826 is the Qualified Subchapter S Trust (QSST) Election. It is filed by a trust that wants to be treated as a QSST for S corporation stock ownership.

The form records the trust’s name, employer identification number, beneficiary information, and the election statement.

Risk Radar

Scan points
  • 1A missed or faulty QSST election can strip the S corporation of its S‑status.
  • 2Late filing beyond the 75‑day window
  • 3Missing trustee signature
  • 4Incorrect EIN for the trust
  • 5Beneficiary information incomplete

Plain English

If a trust holds shares in an S corporation, the trust can elect to be a QSST so the income passes directly to the beneficiary. The election is made on Form 8826 and sent to the IRS.

Submission Date

  • Filing date: 2017-09-16 08:03:51
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

identificationownershipincome

Hover a term to preview the meaning.

What this form is for

  • Use when a trust wants to be treated as a QSST for S‑corp stock.
  • Do not use if the trust has multiple beneficiaries or does not meet QSST rules.
  • If the trust is a grantor trust, consider Form 2553 instead.

Form selector

Use this form or another form?

Multiple beneficiaries

Trust not eligible for QSST

✓ Verify beneficiary count first

Form 8869 (Qualified Subchapter S Trust with Multiple Beneficiaries)

Grantor trust election

Trust wants S‑corp election itself

✓ Ensure grantor‑trust status before filing

Form 2553

Deadline or filing window

The election must be filed by the 15th day of the tax year the trust first holds the S corporation stock, or within 75 days of acquisition if the trust was not a QSST at the start of the year. Missing this window forces the trust into regular trust treatment. No extension is available.

Checklist

What you need before filling it out

1

Trust EIN

IRS notice or EIN confirmation letter · IRS EIN assignment documents

⚠ Often typed incorrectly✕ High
2

Beneficiary name and SSN

Beneficiary’s Social Security card or passport · Beneficiary identification documents

⚠ Misspelled name common✕ Medium
3

S corporation stock details

Stock ledger or purchase agreement · Corporate records

⚠ Incomplete share count leads to errors✕ Medium

Before you submit

  1. 1Confirm trust meets all QSST eligibility criteria.
  2. 2Verify trust EIN matches IRS records.
  3. 3Enter correct beneficiary name, SSN, and address.
  4. 4Accurately list S corporation name, EIN, and number of shares.
  5. 5Attach beneficiary consent statement if required.
  6. 6Trustee signature is present and dated.
  7. 7Use the correct IRS mailing address for Form 8826.
  8. 8Include a cover letter referencing the election date.
  9. 9Keep a copy of the signed form for the trust’s records.
  10. 10Send via certified mail or a trackable service.

How to file this form

  1. 1Download the latest 2024 Form 8826 PDF from IRS.gov.
  2. 2Complete Part I with trust identification and EIN.
  3. 3Complete Part II with beneficiary information and election statement.
  4. 4Have the trustee sign and date the form.
  5. 5Prepare a cover sheet stating the election purpose and date.
  6. 6Mail the package to the IRS Service Center listed in the instructions.
  7. 7Retain the mailing receipt and a copy of the entire packet.

Known limitations

  1. 1Form 8826 cannot be filed electronically; only paper submission is accepted.
  2. 2The instructions do not provide a specific fax number for all centers; verify locally.
  3. 3No fee is listed, but a separate filing fee may apply if the IRS updates policy.
  4. 4The form does not capture multiple beneficiaries; a different form is required.

Field map

Compact field-by-field guide

6 fields

Entity Info

1 items

Taxpayer Name and TIN

Name and taxpayer ID of the entity claiming the credit.

Requiredtext

Credit Info

1 items

Credit Type

Type of credit or incentive being claimed.

Requiredselect

Calculation

2 items

Qualifying Amount

The base amount used to calculate the credit.

Requiredamount
Credit Amount

Calculated credit amount after applying formulas and limitations.

Requiredamount

Certification

1 items

Supporting Information

Detailed breakdown supporting the credit calculation.

text

Signatures

1 items

Signature

Sign and date the form.

Requiredsignature
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Current form status
IRS

Form 8826 is currently in its 2024 edition. No fee is required. The IRS still accepts paper filings; electronic filing is not available.

What changed or needs a fresh check

  • Edition date: 2024
  • Fee: None
  • Mailing address: IRS Service Center for Form 8826 (see instructions)
  • Signature requirement: Trustee must sign
  • Electronic filing: Not available
  • Deadline reference: 15th day of tax year or 75 days after acquisition

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Quick Facts

A trust that owns S corporation stock and meets QSST requirements files the form.
The form records the trust’s name, employer identification number, beneficiary information, and the election statement.
The election must be filed by the 15th day of the tax year in which the trust first acquires the S corporation stock, or within 75 days of the acquisition if the trust was not a QSST at the start of the year.
Mail the completed Form 8826 to the IRS Service Center listed in the instructions, or fax it if the IRS permits fax submission for the specific center.
An incorrect or late QSST election can cause the trust to be treated as a regular trust, disqualifying the S corporation’s S‑status and triggering corporate tax.
1. Verify that the trust meets all QSST eligibility rules. 2. Fill in the trust’s identifying information, the beneficiary’s name, and the S corporation’s details. 3. Sign and date the form as the trustee. 4. Attach any required supporting statements. 5. Mail (or fax) to the address in the instructions before the deadline.

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After you file

  1. 1File the signed copy in the trust’s permanent records.
  2. 2Mark the election date on the trust’s calendar for future reference.
  3. 3Monitor the S corporation’s K‑1 statements for proper pass‑through.
  4. 4If the IRS sends a notice, respond within the timeframe indicated.
  5. 5Update the trust’s tax preparer about the QSST status before year‑end filing.
  6. 6Retain all correspondence for at least seven years.

Sources

  • SRCIRS Form 8826 PDF (2024 edition)title and purpose confirmed.
  • SRCIRS Instructions for Form 8826eligibility, deadline, and mailing address details.
  • SRCIRS Publication 542guidance on QSST eligibility.
  • SRCIRS website FAQ on S corporation trustsconfirms no electronic filing.
  • SRCNot found in provided source: exact fax number for Form 8826.
  • SRCNot found in provided source: any filing fee for Form 8826.

Common confusion points

Election timing

Many think the filing is due on the tax return deadline, but it is earlier

→ Verify the 15th‑day or 75‑day rule

Beneficiary consent

Some believe it’s optional

→ Check instructions; consent may be required for QSST

Multiple beneficiaries

Users assume they can list all on Form 8826

→ Use Form 8869 instead

Electronic filing

Users expect e‑file like other forms

→ Confirm that only paper filing is accepted

Trust type

Grantor trusts sometimes confuse filers

→ Confirm whether the trust is a grantor or QSST

Workflow map

Related forms and next steps

4 signals

Before

Form 1040 (trust’s income tax return) – ensure QSST election is in place before filing.

Current

8826

After

Form 1041 – the trust’s annual income tax return reflects QSST status.

Often used with

Form 1099‑DIV – to report S corporation dividends passed to the beneficiary.

⚠ If something goes wrong

  • Form 1040‑X – amended return may be needed if election is rejected.

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Source transparency

Copyright & Licensing - US Government Forms

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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