Updated October 18, 2026. Quick answer: Part I of Form 8855 names the estate, or the filing trust when there is no executor, and carries the signature of the executor or filing trustee. It takes the EIN obtained after the death, the entity type and the date of the executor’s appointment. The signature confirms the authority to elect and the conditions of the election.
Who completes Part I
This is a deep page on one part of Form 8855. The form titles the part “Estate (or Filing Trust) Information”. The instructions say “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.” When there is no executor: “If there is no executor, the filing trustee completes the information”.
Executor or filing trustee
The instructions define the executor: “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 a single trust: “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.” If several people serve, “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.”
Name, address and entity type
The first lines are labeled “Name of estate (or the filing trust, if applicable (see instructions))” and “Name of executor (or the filing trustee, if applicable)”. The address line follows. For a foreign address: “enter the information in the following order: city, province or state, and country.” “Don’t abbreviate the country name.”
Next comes “Type of entity prior to the election:” with boxes for a domestic estate, a foreign estate, a domestic trust and a foreign trust, and a space for the “Date of executor’s appointment”.
The EIN in Part I
“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.” The general rule is “The trustee of a QRT must obtain a new employer identification number (EIN) for the QRT upon the death of the decedent.” Getting a number is explained on the how to get an EIN page and the estate EIN and bank account page.
The signed confirmations
Above the signature the form states “Under penalties of perjury, I, as executor (or filing trustee):” and lists the confirmations. Among them, the signer will “Confirm that under applicable local law or the governing document, I have the authority to make this election” and “Elect the treatment provided under section 645 for the abovenamed estate (or filing trust, if applicable)”. The signer also will “Agree to accept responsibility for filing a complete, accurate, and timely income tax return, when required by law”. A filing trustee adds that no executor exists: “represent that no executor has been appointed for a related estate”.
What to enter and where it comes from
Every entry in Part I is an identifying fact: names, an address, an EIN, an entity type and a date. Gather them from the estate’s own records before you sign. After filing, the instructions say the executor and trustees “must retain a copy of the completed Form 8855” and “retain proof that the Form 8855 was timely filed.”
Where it goes next
Part I is followed by the decedent’s details and the trust’s details on the Parts II and III page. Filing dates, the election period and the address chart are on the when and where to file page. The Form 1041 instructions say “If a section 645 election was made by filing Form 8855, check the box in item G(1).” See the Form 1041 header items A to G page.
Edition and line numbers
This page reads Form 8855 as revised December 2020. It is the current file irs.gov served on 2026-10-18. The form is marked “(Rev. December 2020)” and each page footer carries the same revision. Check the revision date printed on your own Form 8855 and use that revision’s line and part numbers, because a different revision can word or number them differently.
Common mistakes
- Using the trust’s old number. The instructions say “A filing trustee must enter the new EIN obtained for the trust after the decedent’s death”.
- Having every trustee sign Part I when one signature is enough. The instructions say “only one executor or trustee must sign Form 8855 on behalf of the entity”.
- Skipping the proof of timely filing. The instructions say the executor and trustees “must retain a copy of the completed Form 8855”.
Related: Form 8855, how to get an EIN, estate EIN and bank account, Form 8855 Parts II and III, and Form 1041 header items A to G.
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Answer againSources
- Form 8855, Election To Treat a Qualified Revocable Trust as Part of an Estate (Rev. December 2020): https://www.irs.gov/pub/irs-pdf/f8855.pdf
- Instructions for Form 1041 and Schedules A, B, G, J, and K-1 (2025): https://www.irs.gov/pub/irs-pdf/i1041.pdf
Read from the IRS documents linked above on October 18, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.