Form 8855, Election To Treat a Qualified Revocable Trust as Part of an Estate
Form 8855 makes the section 645 election, letting a decedent’s revocable living trust be taxed as part of the estate instead of as a separate trust. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8855?
When someone with a revocable living trust dies, the trust normally becomes a separate taxpayer filing its own Form 1041. Form 8855 elects instead to treat each qualified revocable trust (QRT) as part of the related estate for income tax purposes during the election period, so the estate and trust file one combined Form 1041 under the estate’s rules, which can mean a fiscal year and other income tax advantages available to estates.
The election is made jointly by the executor of the estate, if there is one, and the trustee of each electing trust, and once made it is irrevocable. It lasts for a period defined by law, generally tied to whether an estate tax return is required, after which the trust resumes filing separately if it still exists.
Who files 8855?
- Executors or personal representatives of an estate with a related qualified revocable trust
- Trustees of a revocable living trust that became irrevocable at the grantor’s death
- Trustees making the election when no executor has been appointed for the estate
- Fiduciaries who want the estate and trust to file a single combined Form 1041
How to fill out 8855
- Enter the decedent’s name, date of death, and the estate’s name and employer identification number in Part I.
- Complete Part II with the name, EIN, and trustee information for each electing qualified revocable trust; attach additional statements if more than one trust is electing.
- Have the executor and each trustee sign, since the election is made jointly; the trustee signs alone if no executor has been appointed.
- File the form by the due date, including extensions, of the Form 1041 for the first tax year of the combined estate.
- Download the completed PDF and mail it to the IRS service center listed in the instructions; keep a copy with the estate’s records because the election cannot be revoked.
Quick fill 8855 on this page
Prefer to see the form itself while you type? Open 8855 in the editor to fill it on the actual pages, add a signature, and download.
Frequently asked questions
Why make the section 645 election?
It lets the trust share estate income tax treatment: one combined Form 1041, the option of a fiscal year, and other rules that apply to estates but not trusts. Whether it helps depends on the situation, so many fiduciaries review it with a tax advisor.
How long does the election last?
For a defined election period that generally runs until a set time after death, or, when an estate tax return is filed, until a date tied to the final determination of that tax. After the period ends, a trust still in existence files its own Form 1041.
Can the election be undone?
No. Form 8855 says the election is irrevocable once made, so it is worth confirming the trust qualifies as a QRT and that combined filing makes sense before signing.