Form 8855 Election to Treat a Qualified Revocable Trust as Part of

Form

8855

(Rev. January 2009)

Election To Treat a Qualified Revocable
Trust as Part of an Estate

OMB No. 1545-1881

Department of the Treasury
Internal Revenue Service

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)

Type of entity prior to the election:

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

Domestic
estate

Foreign
estate

Domestic
trust

Foreign
trust

Date of executor’s appointment

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

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)

Part II

Date

Decedent Information

Name of decedent

For Paperwork Reduction Act Notice, see page 4.

SSN of the decedent

Cat. No. 24542R

Date of death

Form

8855

(1-2009)

Form 8855 (1-2009)

Part III

Page

2

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
Name of trust

Date
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

(1-2009)

Form 8855 (1-2009)

General Instructions
Section references are to the Internal
Revenue Code unless otherwise noted.

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 does not 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 does not 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

Page

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 trust(s) 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.

3

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) do not 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,
Department of the Treasury
Massachusetts,
Internal Revenue Service Center
Michigan, New
Cincinnati, OH 45999
Hampshire,
New Jersey, New York,
North Carolina, Ohio,
Pennsylvania, Rhode
Island, South Carolina,
Tennessee, Vermont,
Virginia, West Virginia,
Wisconsin
Alabama, Alaska,
Arizona, Arkansas,
California, Colorado,
Florida, Hawaii, Idaho,
Iowa, Kansas,
Louisiana, Minnesota,
Department of the Treasury
Mississippi, Missouri,
Montana, Nebraska, Internal Revenue Service Center
Ogden, UT 84201
Nevada, New Mexico,
North Dakota,
Oklahoma, Oregon,
South Dakota, Texas,
Utah, Washington,
Wyoming
A foreign country or a
U.S. possession

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.

Form 8855 (1-2009)

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.

Page

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. Do not 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.

4

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 IIIs. 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. Do not send the tax form to this
address. Instead, see Where To File on
page 3.