Election To Treat a Qualified Revocable 
Form  8855                                              Trust as Part of an Estate                                               OMB No. 1545-1881
(Rev. December 2020)
Department of the Treasury                  ▶Go to      www.irs.gov/Form8855 for the latest information.
Internal Revenue Service 
Part I        Estate (or Filing Trust) Information 
Name of estate (or the filing trust, if applicable (see instructions))                                        Employer identification number   
                                                                                                              (see instructions) 

Name of executor (or the filing trustee, if applicable)                                                       Type of entity prior to the election: 

                                                                                                                   Domestic         Foreign 
Number, street, and room or suite no. (or P.O. box number if mail is not delivered to street address)              estate           estate 
                                                                                                                   Domestic         Foreign  
                                                                                                                   trust            trust 
City or town, state, and ZIP code (if a foreign address, see instructions)                                    Date of executor’s appointment 

Under penalties of perjury, I, as executor (or filing trustee): 
• Confirm that under applicable local law or the governing document, I have the authority to make this election for the estate (if executor) or trust (if 
filing trustee) and to agree to the conditions of the election; 
• Elect the treatment provided under section 645 for the above-named estate (or filing trust, if applicable); 
• Confirm that 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, if any, for each tax year during the election period in a manner that reasonably reflects each 
entity’s tax obligation; 
• Agree to ensure that the related estate’s (or filing trust’s, if applicable) share of the tax obligations of the combined electing trust(s) and related estate, 
if any, is timely paid to the United States Treasury; 
• Agree 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, if any, for each tax year during the election period; 
• (If I am the filing trustee) confirm that if there is more than one QRT making this election, that I have been appointed by the trustees of each QRT 
making this election to be the filing trustee and I agree to accept the responsibility of filing the appropriate income tax return for the combined electing 
trust(s) for each tax year during the election period and all other responsibilities of the filing trustee; 
• (If I am the filing trustee) represent that no executor has been appointed for a related estate and to the best of my knowledge and belief, one will not 
be appointed; 
• (If I am the filing trustee) agree that, if an executor is appointed for the related estate after this Form 8855 is filed, that I will complete and file an 
amended Form 8855 if the late appointed executor agrees to the election, and I agree to cooperate with the executor in filing any amended returns 
required to be filed as a result of the executor’s appointment; and 
• Confirm to the best of my knowledge and belief, that all information contained in this election and any accompanying statements or schedules is true, 
correct, and complete. 
Signature of executor (or filing trustee)                                                                     Date 

Part II       Decedent Information 
Name of decedent                                                             SSN of the decedent              Date of death 

For Paperwork Reduction Act Notice, see page 4.                              Cat. No. 24542R                              Form 8855 (Rev. 12-2020)

Form 8855 (Rev. 12-2020)                                                                                                                            Page 2 
Part III Qualified Revocable Trust Information 
Name of trust                                                                                         Employer identification number (see instructions)

Name of trustee 

Number, street, and room or suite no. (or P.O. box number if mail is not delivered to street address) 

City or town, state, and ZIP code (if a foreign address, see instructions) 

Under penalties of perjury, I, as trustee of the above-named trust: 
• Confirm that under applicable local law or the governing instrument, I have the authority to make this election for the trust and to agree to the 
conditions of the election; 
• Elect the treatment provided under section 645 for this trust; 
• Agree to timely provide the executor (or filing trustee if there is no executor) with all the trust information necessary to permit the executor (or filing 
trustee, if applicable) to file a complete, accurate, and timely Form 1041 (or Form 1040-NR for a foreign estate) for the combined electing trust(s) and 
the related estate, if any, for each tax year during the election period; 
• Confirm that an agreement has been reached with the trustees of each QRT joining in the election, and the executor of the related estate, if any, to 
allocate the tax burden of the combined electing trust(s) and related estate, if any, for each tax year during the election period in a manner that 
reasonably reflects each entity’s tax obligation; 
• Agree to ensure that this trust’s share of the tax obligations of the combined electing trust(s) and related estate, if any, is timely paid to the United 
States Treasury; 
• Confirm that if a filing trustee (and not an executor for a related estate) has completed Part I of this Form 8855, the trustee that completed Part I has 
been appointed the filing trustee, and to the best of my knowledge and belief, an executor has not been appointed to administer a related estate and 
one will not be appointed; 
• Agree that if a filing trustee (and not an executor for a related estate) has completed Part I of this Form 8855 and an executor is appointed for the 
related estate after this Form 8855 is filed, that I will complete and file an amended Form 8855 if the later appointed executor agrees to the election, 
and I agree to cooperate with the executor in filing any amended returns required to be filed as a result of the executor’s appointment; and 
• Confirm to the best of my knowledge and belief, that all information of the electing trust contained in this election and any accompanying statements 
or schedules is true, correct, and complete. 
Signature of trustee                                                                                  Date 

Name of trust                                                                                         Employer identification number (see instructions)

Name of trustee 

Number, street, and room or suite no. (or P.O. box number if mail is not delivered to street address) 

City or town, state, and ZIP code (if a foreign address, see instructions) 

Under penalties of perjury, I, as trustee of the above-named trust: 
• Confirm that under applicable local law or the governing instrument, I have the authority to make this election for the trust and to agree to the 
conditions of the election; 
• Elect the treatment provided under section 645 for this trust; 
• Agree to timely provide the executor (or filing trustee if there is no executor) with all the trust information necessary to permit the executor (or filing 
trustee, if applicable) to file a complete, accurate, and timely Form 1041 (or Form 1040-NR for a foreign estate) for the combined electing trust(s) and 
the related estate, if any, for each tax year during the election period; 
• Confirm that an agreement has been reached with the trustees of each QRT joining in the election, and the executor of the related estate, if any, to 
allocate the tax burden of the combined electing trust(s) and related estate, if any, for each tax year during the election period in a manner that 
reasonably reflects each entity’s tax obligation; 
• Agree to ensure that this trust’s share of the tax obligations of the combined electing trust(s) and related estate, if any, is timely paid to the United 
States Treasury; 
• Confirm that if a filing trustee (and not an executor for a related estate) has completed Part I of this Form 8855, the trustee that completed Part I has 
been appointed the filing trustee, and to the best of my knowledge and belief, an executor has not been appointed to administer a related estate and 
one will not be appointed; 
• Agree that if a filing trustee (and not an executor for a related estate) has completed Part I of this Form 8855 and an executor is appointed for the 
related estate after this Form 8855 is filed, that I will complete and file an amended Form 8855 if the later appointed executor agrees to the election, 
and I agree to cooperate with the executor in filing any amended returns required to be filed as a result of the executor’s appointment; and 
• Confirm to the best of my knowledge and belief, that all information of the electing trust contained in this election and any accompanying statements 
or schedules is true, correct, and complete. 
Signature of trustee                                                                                  Date 

                                                                                                           Form 8855 (Rev. 12-2020)

Form 8855 (Rev. 12-2020)                                                                                                        Page 3 
General Instructions                         A filing trustee is the trustee of an          filed within 90 days after the issuance of 
                                             electing trust who, when there is no           a decision, judgment, decree, or other 
Section references are to the Internal       executor, has been appointed by the            order of a court); or 
Revenue Code unless otherwise noted.         trustees of each of the other electing         • The expiration of the period of 
                                             trusts to file the Forms 1041 (or 1040-NR,     limitations for the estate tax. 
Future Developments                          if applicable) due for the combined 
For the latest information about             electing trust(s) for each tax year during     When To File 
developments related to Form 8855 and        the election period and has agreed to 
its instructions, such as legislation        accept that responsibility. If there is no     File the election by the due date 
enacted after they were published, go to     executor and there is only one QRT             (including extensions, if any) of the Form 
www.irs.gov/Form8855.                        making the section 645 election, the           1041 (or Form 1040-NR, if applicable) for 
                                             trustee of that electing trust is the filing   the first tax year of the related estate (or 
Purpose                                      trustee.                                       the filing trust). This applies even if the 
                                                                                            combined related estate and electing 
The trustees of each qualified revocable     A filing trust is an electing trust whose      trust(s) don't have sufficient income to 
trust (QRT) and the executor of the          trustee was appointed as the filing            be required to file Form 1041. 
related estate, if any, use Form 8855 to     trustee by all electing trusts if there is no 
make a section 645 election. This            executor. If there is no executor and only     In general, the due date for the first 
election allows a QRT to be treated and      one QRT is making the election, that           income tax return is the 15th day of the 
taxed (for income tax purposes) as part      QRT is the filing trust.                       4th month after the close of the first tax 
of its related estate during the election                                                   year of the related estate. For 
period. Once the election is made, it        Election Period                                exceptions, see Regulations section 
                                                                                            1.6072-1(c). For the purpose of 
cannot be revoked.                           The election period is the period of time      determining the tax year if there is no 
                                             during which an electing trust is treated      executor, treat the filing trust as an 
Definitions                                  and taxed as part of its related estate.       estate. If the estate is granted an 
A QRT is any trust (or part of a trust)      The election period begins on the date         extension of time to file its income tax 
that, on the day the decedent died, was      of the decedent’s death and terminates         return for its first tax year, the due date 
treated as owned by the decedent under       on the earlier of:                             of the Form 8855 is the extended due 
section 676 by reason of a power to                                                         date. 
revoke that was exercisable by the           • The day on which each electing trust 
decedent (determined without regard to       and the related estate, if any, have           For instructions on when to file an 
section 672(e)).                             distributed all of their assets; or            amended election, see Amended 
For this purpose, a QRT includes a           • The day before the applicable date.          Election Needed When an Executor Is 
                                                                                            Appointed After a Valid Election Is Made 
trust that was treated as owned by the       Applicable date. To determine the              on page 4. 
decedent under section 676 by reason of      applicable date, you must first determine 
a power to revoke that was exercisable       whether a Form 706, United States              Where To File 
by the decedent with the consent or          Estate (and Generation-Skipping 
approval of a nonadverse party or the        Transfer) Tax Return, is required to be        IF you are            THEN send the election 
decedent’s spouse. However, a QRT            filed as a result of the decedent’s death.     located in...         to the... 
doesn't include a trust that was treated     IS a Form 706      THEN the                    Connecticut, 
as owned by the decedent under section       required?          applicable date is...       Delaware, District of 
676 by reason of a power to revoke that                                                     Columbia, Georgia, 
was exercisable solely by a nonadverse       Yes                The later of:               Illinois, Indiana, 
party or the decedent’s spouse and not                          • 2 years after the date of Kentucky, Maine, 
by the decedent.                                                the decedent’s death or     Maryland, 
                                                                • 6 months after the final  Massachusetts, 
An electing trust is a QRT for which a                          determination of liability  Michigan,  
valid section 645 election has been                             for estate tax.             New Hampshire,        Department of the Treasury 
                                                                                            New Jersey,           Internal Revenue Service Center 
made. Once the QRT makes the                 No                 2 years after the date of   New York,             Kansas City, MO 64999 
election, it is treated as an electing trust                    the decedent’s death.       North Carolina, 
throughout the entire election period.                                                      Ohio, Pennsylvania,  
                                             Final determination of liability. For          Rhode Island,  
An executor is an executor, personal         purposes of this election only, the date       South Carolina, 
representative, or administrator that has    of final determination of liability for the    Tennessee, 
                                                                                            Vermont, Virginia, 
obtained letters of appointment to           estate tax is the earliest of:                 West Virginia, 
administer the decedent’s estate through                                                    Wisconsin 
formal or informal appointment               • 6 months after the IRS issues an estate 
procedures. For purposes of this             tax closing letter (unless a claim for         Alabama, Alaska, 
election, an executor doesn't include a      refund of estate tax is filed within 12        Arizona, Arkansas, 
person that has actual or constructive       months after the letter is issued);            California, 
                                                                                            Colorado, Florida, 
possession of property of the decedent       • The final disposition of a claim for         Hawaii, Idaho, Iowa, 
unless that person is appointed or           refund that resolves the liability for the     Kansas, Louisiana, 
qualified as an executor, administrator,     estate tax (unless suit is instituted within   Minnesota, 
or personal representative. If more than     6 months after a final disposition of the      Mississippi, 
                                                                                            Missouri, Montana,    Department of the Treasury 
one jurisdiction has appointed an            claim);                                        Nebraska, Nevada,     Internal Revenue Service Center 
executor, then, for purposes of this         • The execution of a settlement                New Mexico,                     Ogden, UT 84201 
election, only the person from the           agreement with the IRS that determines         North Dakota, 
                                                                                            Oklahoma, Oregon, 
primary or domiciliary proceeding is the     the liability for the estate tax;              South Dakota, 
executor.                                                                                   Texas, Utah, 
                                             • The issuance of a decision, judgment, 
A related estate is the estate of the        decree, or other order by a court of           Washington, 
                                                                                            Wyoming   
decedent who was treated as the owner        competent jurisdiction resolving the 
of the QRT on the date of the decedent’s     liability for the estate tax (unless a notice  A foreign country or 
death.                                       of appeal or a petition for certiorari is      a U.S. possession 

Form 8855 (Rev. 12-2020)                                                                                                    Page 4 

Who Must Sign                                How to make an amended election.            Caution: A QRT must get a new EIN 
                                             The executor and the trustees of each       following the death of the decedent. 
If there is more than one executor for a     electing trust complete and file a new      In the space for Employer 
related estate or more than one trustee      Form 8855 and write “AMENDED                identification number, be sure to enter 
for an electing trust, only one executor or  ELECTION” at the top of the form.           the new EIN obtained for the trust after 
trustee must sign Form 8855 on behalf 
of the entity, unless otherwise required     When to file an amended election. File      the decedent’s death. 
by applicable local law or the governing     an amended Form 8855 within 90 days         Space is provided for two QRTs. If 
document.                                    of the appointment of the executor.         more than two QRTs are joining in the 
                                             Correction of returns. See the              election than space provided, use 
Employer Identification                      Instructions for Form 1041 and              additional Part(s) III. If additional pages 
Numbers                                      Regulations section 1.645-1 for             of Part III are attached, the executor (or 
                                             information on amending the previously      filing trustee) should indicate on the top 
The trustee of a QRT must obtain a new       filed returns.                              of the first page of Part III how many 
employer identification number (EIN) for                                                 additional pages are attached and the 
the QRT upon the death of the decedent.      Other Information                           total number of QRTs joining in the 
Parts I and III require that a trustee enter                                             election. 
the EIN obtained by the trustee following    For additional information about the 
the death of the decedent. See               reporting rules for a QRT, an electing 
Regulations section 301.6109-1.              trust, or a former electing trust, or       Paperwork Reduction Act Notice. We 
                                             information about when it is necessary to   ask for the information on this form to 
Retention of Copy of Form                    obtain a new EIN, see the Instructions      carry out the Internal Revenue laws of 
                                             for Form 1041 and Regulations section       the United States. You are required to 
8855                                         1.645-1.                                    give us the information. We need it to 
The executor of the related estate, if any,                                              ensure that you are complying with these 
and the trustee of each electing trust       Specific Instructions                       laws and to allow us to figure and collect 
must retain a copy of the completed                                                      the right amount of tax. 
Form 8855 (and any amended Form              Part I                                      You are not required to provide the 
8855 required to be filed) and retain 
proof that the Form 8855 was timely          The executor of the related estate          information requested on a form that is 
filed.                                       completes the information requested in      subject to the Paperwork Reduction Act 
                                             this part and attests to the making of this unless the form displays a valid OMB 
Tax Treatment                                election and the conditions for a valid     control number. Books or records 
                                             section 645 election by signing (under      relating to a form or its instructions must 
During the election period, all electing     penalties of perjury) and dating the form   be retained as long as their contents 
trusts and the related estate, if any, file  in the space provided.                      may become material in the 
one combined income tax return. For                                                      administration of any Internal Revenue 
purposes of that return, the electing        If there is no executor, the filing 
trusts and the related estate are treated    trustee completes the information and       law. Generally, tax returns and return 
as one estate. For example, the electing     attests to the making of this election and  information are confidential, as required 
trust(s) are treated as part of the estate   the conditions for a valid section 645      by section 6103. 
for purposes of adopting a tax year, for     election by signing (under penalties of     The time needed to complete and file 
determining whether estimated tax            perjury) and dating the form in the space   this form will vary depending on 
payments are required, the set-aside         provided.                                   individual circumstances. The estimated 
deduction under section 642(c)(2), the S     The executor must obtain an EIN for         average time is: 
corporation shareholder requirements of      the estate prior to filing this election. A Recordkeeping  .   .   . .  3 hr., 21 min. 
section 1361(b)(1), and the special          filing trustee must enter the new EIN       Learning about 
allowance for rental real estate activities  obtained for the trust after the            the law or the form    . . 1 hr.,  5 min.
under section 469(i)(4).                     decedent’s death in the space for 
Note, however, that each electing trust      Employer identification number in Part I.   Preparing, copying, 
                                                                                         assembling, and 
and the related estate are treated as a      If you have a foreign address, enter        sending the form 
separate share for purposes of the           the information in the following order:     to the IRS . .   . .   . . 1 hr., 11 min.
separate share rules under section           city, province or state, and country. 
663(c) when the combined entity              Follow the country’s practice for entering  If you have comments concerning the 
computes distributable net income and        the postal code. Don’t abbreviate the       accuracy of these time estimates or 
applies the distribution rules.              country name.                               suggestions for making this form 
                                                                                         simpler, we would be happy to hear from 
Amended Election Needed                      Part II                                     you. You can write to the Internal 
                                                                                         Revenue Service, Tax Products 
When an Executor Is                          The executor (or filing trustee if there is Coordinating Committee, 
Appointed After a Valid                      no executor) completes this section.        SE:W:CAR:MP:T:T:SP, 1111 Constitution 
Election Is Made                             Part III                                    Ave. NW, IR-6526, Washington, DC 
                                                                                         20224. Don’t send the tax form to this 
If Form 8855 was filed by the filing         The trustee for each QRT that is joining in address. Instead, see Where To File on 
trustee because there was no executor        the election completes the information      page 3. 
and an executor is subsequently              requested in this part and attests to the 
appointed, an amended election must be       making of this election and the conditions 
timely made. Otherwise, the election         for a valid section 645 election by signing 
period terminates the day before the         (under penalties of perjury) and dating the 
executor is appointed.                       form in the space provided.