Form 8855 is the IRS Election To Treat a Qualified Revocable Trust as Part of an Estate. The trustees of each qualified revocable trust and the executor, if there is one, use it to make the section 645 election, so the trust is taxed as part of the estate for income tax and they file one combined Form 1041. It's due by the due date, with extensions, of that first Form 1041, and once it's made it can't be revoked.
This guide follows the December 2020 revision of Form 8855, which carries its own instructions, and the IRS About Form 8855 page, as of October 2026. It's aimed at the trustee or executor who's just taken over and is deciding whether to file one return or two.
What counts as a qualified revocable trust
A QRT is a trust, or part of one, that the person who died was treated as owning on the day of death because they had the power to revoke it. That still counts if they needed the consent of a nonadverse party or their spouse to revoke it. It doesn't count if only a nonadverse party or the spouse, and not the person who died, could revoke it. In plain terms, it's usually the living trust they set up and controlled themselves.
Why trustees make the election
During the election period, every electing trust and the related estate file one combined income tax return and are treated as one estate. That means the trust gets estate treatment for things like adopting a tax year, deciding whether estimated tax payments are needed, the set-aside deduction under section 642(c)(2), the S corporation shareholder rules and the rental real estate allowance under section 469(i)(4).
Each trust and the estate are still separate shares when the combined return works out distributable net income, so the election doesn't blur who gets what.
Who signs and who files
- The executor of the related estate completes Part I and signs it under penalties of perjury.
- If there's no executor, a filing trustee does it instead. With only one QRT and no executor, that trust's trustee is automatically the filing trustee.
- The trustee of each QRT joining the election completes and signs Part III. There's room for two, and extra Part III pages can be added.
- Where there's more than one executor or trustee for an entity, only one needs to sign unless local law or the trust document says otherwise.
An executor here means someone with letters of appointment from a court, formal or informal. Someone who's simply holding the person's property isn't an executor for this election. If you're stepping into either role, Form 56 is how you tell the IRS about the fiduciary relationship.
New EINs come first
The trustee has to get a new employer identification number for the QRT after the death, and that new EIN is the one that goes on the form. The executor also has to get an EIN for the estate before filing the election. Using the trust's old number is a common slip.
The deadline
File the election by the due date, including extensions, of the Form 1041 for the first tax year of the estate, or of the filing trust if there's no executor. That applies even if the combined estate and trusts don't have enough income to need a 1041. In general that due date is the 15th day of the 4th month after the end of the first tax year, and if the estate gets an extension, the 8855 deadline moves with it.
How long the election lasts
The election period starts on the date of death. It ends on the earlier of the day everything has been distributed or the day before the applicable date, which depends on whether an estate tax return, Form 706, is required.
| Is a Form 706 required? | Applicable date |
|---|---|
| Yes | The later of 2 years after the date of death or 6 months after the final determination of estate tax liability |
| No | 2 years after the date of death |
For this election, the final determination is the earliest of events such as 6 months after the IRS issues an estate tax closing letter, a settlement agreement with the IRS, a court order that resolves the liability, or the end of the limitation period for the estate tax.
If an executor turns up later
If a filing trustee made the election because there was no executor, and an executor is appointed afterwards, an amended election has to be filed within 90 days of that appointment, with AMENDED ELECTION written at the top. Miss it and the election period ends the day before the executor was appointed.
Where to send it, and what to keep
Form 8855 goes to the IRS service center in Kansas City or Ogden, depending on your state, with the full list on page 3 of the form. Both the executor and each trustee have to keep a copy of the completed form and proof that it was filed on time.
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For a different form, see our life insurance statement explainer.
The combined return
During the election period the combined estate and trusts file one Form 1041, or Form 1040-NR for a foreign estate. The executor, or the filing trustee, signs the election confirming that everyone joining has agreed how to allocate the tax burden in a way that reasonably reflects each entity's share, and that the estate's share will be paid on time.
The verdict
If the person who died had a living trust, Form 8855 lets you run one tax return instead of two for a limited time, with estate rules on your side. Get the new EINs, agree how the tax burden is shared, and file by the first 1041 deadline, because there's no undoing it afterwards.
Filing mistakes are common, so our split-interest trust return explainer is worth a read.
Frequently asked questions
What is Form 8855 used for?
It's used to make the section 645 election, so a qualified revocable trust is treated and taxed as part of the related estate for income tax.
When is Form 8855 due?
By the due date, including extensions, of the Form 1041 for the first tax year of the related estate, or of the filing trust if there's no executor.
Can a section 645 election be revoked?
No. The IRS says once the election is made, it can't be revoked.
How long does the Form 8855 election last?
Until everything is distributed or the day before the applicable date: 2 years after death if no Form 706 is required, or the later of 2 years or 6 months after the final estate tax determination if one is.
Does the trust need a new EIN for Form 8855?
Yes. The trustee has to get a new EIN for the trust after the death and use it on the form.
