OMB control number
Election To Treat a Qualified Revocable Trust as Part of an Estate
OMB 1545-1881 · TREAS/IRS.
OMB 1545-1881
Form 8855 is used to make a section 645 election that allows a qualified revocable trust to be treated and taxed (for income tax purposes) as part of its related estate during the election period.
The latest form for Election To Treat a Qualified Revocable Trust as Part of an Estate expires 2026-12-31 and is listed under ICR 202306-1545-010.
Latest Forms, Documents, and Supporting Material
| Document | Type |
|---|---|
 Form 8855 Election To Treat a Qualified Revocable Trust as Party of an Estate | Form and Instruction |
 2023 Supporting Statement 1545-1881-MS.docx | Supporting Statement A |
 Election To Treat a Qualified Revocable Trust as Party of an Estate |
Form and Instruction |
All Historical Document Collections
| Reference | Filing | Received | Concluded | Action |
|---|---|---|---|---|
| 202306-1545-010 | Extension without change of a currently approved collection | 2023-09-20 | Approved without change | |
| 202003-1545-006 | Extension without change of a currently approved collection | 2020-06-29 | Approved without change | |
| 201702-1545-001 | Extension without change of a currently approved collection | 2017-02-27 | Approved without change | |
| 201311-1545-013 | Extension without change of a currently approved collection | 2013-11-27 | Approved without change | |
| 201009-1545-011 | Extension without change of a currently approved collection | 2010-09-28 | Approved without change | |
| 200705-1545-057 | Extension without change of a currently approved collection | 2007-07-17 | Approved without change | |
| 200406-1545-022 | Extension without change of a currently approved collection | 2004-06-10 | Approved without change | |
| 200403-1545-021 | New collection (Request for a new OMB Control Number) | 2004-03-22 | Approved without change |