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Form 8855: Election To Treat a Qualified Revocable Trust as Part of an Estate
IRS Form 8855 is used for an Election To Treat a Qualified Revocable Trust as Part of an Estate, which helps coordinate tax reporting among related entities. The form must be filed by the due date of the Form 1041 or Form 1040-NR.
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IRS Form 8855 - Election To Treat a Qualified Revocable Trust as Part of an Estate
IRS Form 8855 is used for an Election To Treat a Qualified Revocable Trust as Part of an Estate, which helps coordinate tax reporting among related entities. The form must be filed by the due date of the Form 1041 or Form 1040-NR.
Risk Radar
Scan points- 1The executor must obtain an Employer identification number (EIN) for the estate prior to filing this election.
- 2Filing without obtaining and entering the required EIN for the estate in Part I.
- 3Failure to confirm an agreement with all trustees regarding the allocation of the combined tax burden.
- 4Using a foreign address format that does not follow the country’s practice for entering the postal code.
- 5Not completing Part III for every Qualified Revocable Trust (QRT) joining the election.
Plain English
This form allows a Qualified Revocable Trust to elect to be treated for tax purposes as if it were part of an estate. It is used when multiple related trusts and estates need to report their combined income and expenses. Filing this election correctly ensures that all parties coordinate their tax obligations for the first tax year.
Submission Date
- Filing date: 2020-12-11 22:10:26
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when the trustees of a qualified revocable trust (QRT) and the executor of a related estate make a section 645 election to treat the QRT as part of its related estate for income tax purposes during the election period.
- Do not use it when Not stated in the official source.
- Check Form 1041 or Form 1040-NR instead when filing an initial combined return for a foreign estate (Form 1040-NR) or domestic trust/estate (Form 1041).
Form selector
Use this form or another form?
The related entity is a foreign country, requiring the use of Form 1040-NR
This form must be used for a foreign estate filing.
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The combined electing trust(s) and related estate are domestic entities
Use this form when filing the income tax return for both the trust and the estate.
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Filing an amended election is required after an executor is appointed following a valid filing by the filing trustee
A new Form 8855 must be completed to document the change in responsible party.
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Deadline or filing window
The Form 8855 is due by the due date of the Form 1041 or Form 1040-NR, which applies to the first tax year of the related estate or filing trust. In general, the initial due date falls on the 15th day of the 4th month after the close of that first tax year.
Checklist
What you need before filling it out
Form 8855
Name of estate (or the filing trust, if applicable) · Part I Estate (or Filing Trust) Information section
Section 645 election
Trustees of each QRT and executor of related estate · Purpose section
Filing Deadline
Due date of Form 1041 (or Form 1040-NR) for the first tax year · When To File section
Combined Return Treatment
All electing trusts and related estate · Tax Treatment section
Amended Election Filing
Executor appointed after filing by filing trustee · Amended Election Needed section
Before you submit
- 1Confirm that the form is being filed by the due date of the Form 1041 or Form 1040-NR for the first tax year of the related estate or filing trust.
- 2If an executor was appointed after a preliminary election, confirm that an amended Form 8855 was timely made within 90 days of the appointment.
- 3Verify that the required agreement concerning future amendments is signed by either the executor (if filling trustee) or the trustee (if not an executor).
- 4Confirm all identifying information in Part II, including the decedent’s SSN and date of death, is accurate.
- 5If additional parts are attached to Part III, ensure that the filing trustee or executor indicates on the top of the first page how many additional pages are included and the total number of QRTs joining in the election.
- 6Confirm that the form is sent to the specific IRS Service Center listed for the filer's location, rather than using the general mailing address provided for writing letters.
- 7If there is no executor, ensure the filing trust is treated as an estate when determining the tax year.
- 8Ensure all information contained in the election and any accompanying statements or schedules is true, correct, and complete.
How to file this form
- 1Complete Part I of Form 8855 by listing the name and EIN of the estate or filing trust (Form p.1).
- 2Determine the correct tax year for the election, noting that if there is no executor, the filing trust should be treated as an estate (Form p.3).
- 3File the completed Form 8855 by the due date of the related income tax return (Form 1041 or Form 1040-NR) for the first tax year (Form p.3).
- 4If filing an amended election after an executor is appointed, complete a new Form 8855 and file it within 90 days of that appointment (Form p.4).
Known limitations
- 1The election cannot be revoked once it has been made.
- 2If an executor is appointed after a valid Form 8855 was filed by the filing trustee, an amended election must be timely made.
- 3For additional information about reporting rules for a QRT, an electing trust, or a former electing trust, see the Instructions for Form 1041 and Regulations section 1.645-1.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of Form 8855 is dated December 2020. For the latest information related to this form and its instructions, users must consult www.irs.gov/Form8855.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 12/20.
- Fee — Not stated in the official source.
- Mailing address — Confirm the appropriate state center address listed on page 3.
- Signature — The form requires a signature from the executor or filing trustee.
Quick Facts
Downloads
After you file
- 1The executor must obtain an EIN for the estate prior to filing this election.
- 2If the combined related estate and electing trust(s) do not have sufficient income to be required to file Form 1041, the election can still be filed.
- 3When amending the election, the executor and trustees of each electing trust must complete and file a new Form 8855 and write “AMENDED ELECTION” at the top of the form.
- 4For information on amending previously filed returns, see the Instructions for Form 1041 and Regulations section 1.645-1.
Sources
- SRCForm p.1 — The form is titled Election To Treat a Qualified Revocable Trust as Part of an Estate.
- SRCForm p.3 — Purpose: Trustees use Form 8855 to make a section 645 election, treating the QRT as part of its related estate for tax purposes.
- SRCForm p.3 — When To File: The election must be filed by the due date (including extensions) of the Form 1041 or Form 1040-NR for the first tax year.
- SRCForm p.3 — When To File: If there is no executor, the filing trust should be treated as an estate for determining the tax year.
- SRCForm p.3 — Where To File: States including Connecticut, Delaware, and New York are listed with specific IRS Centers in Kansas City, MO 64999.
- SRCForm p.4 — Amended Election Needed When an Executor Is Appointed After a Valid Election Is Made: If Form 8855 was filed by the filing trustee and an executor is later appointed, an amended election must be timely made.
- SRCForm p.4 — Amended Election Needed When an Executor Is Appointed After a Valid Election Is Made: An amended Form 8855 must be filed within 90 days of the appointment of the executor.
Common confusion points
Do I need to file this even if my combined estate and trust don't have enough income?
Yes, the election must be filed by the due date of the Form 1041 or Form 1040-NR, regardless of whether sufficient income is present.
What happens if an executor is appointed after I already filed this form as a filing trustee?
The election period terminates the day before the executor is appointed. If the filing trustee was responsible for filing, they must complete and file an amended Form 8855 within 90 days of the appointment.
If I am located in one of the listed states (e.g., New York, Florida), where do I send the form?
The election must be sent to the Department of the Treasury Internal Revenue Service Center in Kansas City, MO 64999.
If there is no executor, how do I determine the tax year for filing purposes?
For determining the tax year if there is no executor, treat the filing trust as an estate.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Instructions for Form 1041 — Provides information on reporting rules and amending returns.
Questions about IRS Form 8855
What is IRS Form 8855 used for?
This form allows a Qualified Revocable Trust to elect to be treated for tax purposes as if it were part of an estate. It is used when multiple related trusts and estates need to report their combined income and expenses. Filing this election correctly ensures that all parties coordinate their tax obligations for the first tax year.
Who must file IRS Form 8855?
The executor of the related estate, the filing trustee, and the trustees for each Qualified Revocable Trust (QRT) joining in the election must complete parts of Form 8855.
What information does IRS Form 8855 require?
Part I is completed by the executor or filing trustee and includes information needed to obtain an EIN. Part II is completed by the executor or filing trustee, while Part III is completed by each QRT's trustee detailing their participation in the election.
When is IRS Form 8855 due?
The form must be filed 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 filing trust. Generally, this is the 15th day of the 4th month after the close of the first tax year.
Where do I file IRS Form 8855?
If located in 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, send the election to the Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999. For other states (Alabama through Wyoming), a different service center address applies.
How do I complete IRS Form 8855?
Part I is completed by the executor or filing trustee, who must first obtain an EIN for the estate. Part II is then completed by the executor (or filing trustee). Finally, each QRT's trustee completes their required information in Part III, and all responsible parties sign under penalties of perjury.
What happens if IRS Form 8855 is filed incorrectly?
The filing must confirm an agreement has been reached with all trustees and the executor regarding how the tax burden will be allocated among the combined entities. Failure to meet these coordination requirements may result in improper tax reporting.
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