Updated October 18, 2026. Quick answer: Part II of Form 8855 identifies the decedent: name, Social Security number and date of death. Part III identifies each qualified revocable trust joining the election, and each trustee signs it. Every trust needs the new EIN obtained after the death, and the form has room for two trusts before extra pages are needed.
Part II: the decedent
The instructions say “The executor (or filing trustee if there is no executor) completes this section.” The form asks for the “Name of decedent”, the “SSN of the decedent” and the “Date of death”. Enter them from the decedent’s own records. The part that comes before it is explained on the Part I page, and the whole form on the Form 8855 page.
Part III: each qualified revocable trust
“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.”
The form asks for the “Name of trust”, the “Name of trustee” and the trust’s address. The instructions define the trust: “A QRT is any trust (or part of a trust) that, on the day the decedent died, was treated as owned by the decedent”. The election’s effect is described at the start of the instructions: “This election allows a QRT to be treated and taxed (for income tax purposes) as part of its related estate during the election period.”
The new EIN caution
The instructions print a caution for this part: “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.” Getting a number is explained on the how to get an EIN page and on the Form SS-4 page.
Two trusts, then extra Part III pages
“Space is provided for two QRTs.” The instructions continue “use additional Part(s) III.” “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.”
What each trustee confirms
Above the trustee’s signature the form states “Under penalties of perjury, I, as trustee of the abovenamed trust:”. The trustee will “Elect the treatment provided under section 645 for this trust;” and will “Agree to timely provide the executor (or filing trustee if there is no executor) with all the trust information necessary” to file the combined return.
Where it goes next
The completed form is filed once, and the instructions describe the result: “During the election period, all electing trusts and the related estate, if any, file one combined income tax return.” Dates, addresses and the amended election are on the when and where to file page. The Form 1041 instructions add: “All QRTs must obtain a new TIN following the death of the decedent whether or not a section 645 election is made.”
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
- Entering the old trust number. The instructions say “be sure to enter the new EIN obtained for the trust after the decedent’s death.”
- Leaving off the count when more than two trusts join. The instructions say the executor or filing trustee “should indicate on the top of the first page of Part III how many additional pages are attached”.
- Forgetting that each trust’s trustee signs its own Part III. The instructions say “The trustee for each QRT that is joining in the election completes the information requested in this part”.
Related: Form 8855, Form 8855 Part I, how to get an EIN, Form SS-4, and certification of trust.
Sources
- 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.