Updated October 8, 2026. Quick answer: Form 8855 is the election an executor or filing trustee makes under section 645 so a qualified revocable trust is treated and taxed as part of its related estate during the election period, and once made it cannot be revoked. It is due by the Form 1041 due date, including extensions, for the first tax year of the estate, even if no Form 1041 would otherwise be required.
IRS trust and estate tax forms, read line by line: Form 8855 Part I, Form 8855 Parts II and III and Form 8855 when and where to file.
What Form 8855 does
The IRS titles the form “Election To Treat a Qualified Revocable Trust as Part of an Estate”. The 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.”
The effect: “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.” For the estate return that results, see Form 1041 for estates.
What a qualified revocable trust is
The definition is tied to the decedent’s control at death: “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)).”
The instructions widen and narrow that: “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.” But “a QRT doesn’t 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.” A trust that stays in place after death for other reasons is a different subject; see capital gains that stay in the trust and trust tax brackets versus individual brackets. For living trust set up costs, see living trust cost by state.
Who files and signs
Two roles can sign Part I. “The executor of the related estate completes the information requested in this part and attests to the making of this election”, and if there is no executor, “the filing trustee completes the information”. The definition of executor is narrow: “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.”
A filing trustee exists only where there is no executor: “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.” Every joining trust still has its own trustee statement in Part III. With several executors or trustees: “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.” For executor duties and pay, see the executor fee calculator, probate cost by state and probate mistakes executors make.
Parts I to III, in order
| Part | Heading | What it collects |
|---|---|---|
| Part I | Estate (or filing trust) information | Name, EIN, executor or filing trustee, address, type of entity before the election, date of executor’s appointment, and the executor’s signed statement |
| Part II | Decedent information | Name, SSN and date of death of the decedent |
| Part III | Qualified revocable trust information | Name, EIN, trustee and address for each QRT joining, with the trustee’s signed statement; space for two QRTs |
The signed statements carry the commitments of the election. In Part I the executor or filing trustee states: “Elect the treatment provided under section 645 for the above-named estate (or filing trust, if applicable);” and also agrees 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”. The trustees confirm an allocation agreement: “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”.
The EIN rules are specific. “The trustee of a QRT must obtain a new employer identification number (EIN) for the QRT upon the death of the decedent.” “The executor must obtain an EIN for the estate prior to filing this election.” If more than two trusts join, the instructions say to use additional Part(s) III.
The due date
“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).” The obligation does not depend on income: “This applies even if the combined related estate and electing trust(s) don’t have sufficient income to be required to file Form 1041.”
The first return’s due date: “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.” In an illustration with made-up dates, not an IRS example, if the first tax year of the estate closes on December 31, the 4th month after is April, so the date is April 15 of the next year. If an extension is granted, “the due date of the Form 8855 is the extended due date.” The tax year the estate adopts shapes this date; the return itself is covered at Form 1041 for estates.
Where the form goes depends on the filer’s location:
| If you are located in | Send the election to |
|---|---|
| The first list in the chart, beginning with Connecticut and ending with Wisconsin | Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999 |
| The second list, beginning with Alabama and ending with Wyoming, plus a foreign country or a U.S. possession | Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201 |
The filer also keeps proof: the executor and 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.”
The election period and the applicable date
The period is the span of combined treatment. “The election period begins on the date of the decedent’s death and terminates on the earlier of:” either the day on which each electing trust and the related estate have distributed all assets, or “The day before the applicable date.” The applicable date depends on whether a Form 706 is required:
| Is a Form 706 required? | 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 |
For the estate tax return side, see the estate tax return deadline.
Tax effect, as the form prints it
“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.” The instructions list examples: “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)” and other listed items. The separate share rules still apply: “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. Beneficiary reporting from that combined return is explained at Schedule K-1 (Form 1041) boxes.
If an executor is appointed later
If a filing trustee made the election because there was no executor, a later appointment matters: “an amended election must be timely made.” “File an amended Form 8855 within 90 days of the appointment of the executor.” The cost of missing it is stated: “Otherwise, the election period terminates the day before the executor is appointed.” The amended form is marked “AMENDED ELECTION” at the top.
Which revision applies
The edition read for this page is Form 8855 (Rev. December 2020), which includes its instructions in the same file and is the revision irs.gov served when it was read on 2026-10-08. The IRS had not replaced it at that point. Check the revision printed on the form you are filing. “For the latest information about developments related to Form 8855 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form8855.” The IRS keeps that page at About Form 8855.
Common mistakes
- Skipping the election because the estate may owe no income tax. The instructions say the due date applies even if the combined estate and trusts do not have enough income to be required to file Form 1041.
- Treating the election as reversible. The form states that once it is made it cannot be revoked.
- Reusing the trust’s old EIN. The instructions require a new EIN for the QRT after the decedent’s death, and the executor must obtain an EIN for the estate before filing the election.
Related: Form 1041 for estates, estate tax return deadline, probate mistakes executors make, and Schedule K-1 (Form 1041) boxes.
Sources
- Form 8855 (Rev. December 2020), including its instructions: https://www.irs.gov/pub/irs-pdf/f8855.pdf
Read from the IRS documents linked above on October 8, 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.