Form 8855, Election To Treat a Qualified Revocable Trust Instructions

Type the full legal name of the deceased individual as it appears on the death certificate or other official records—first name, middle initial (if any), and last name.

Check this box if the entity making the election was a domestic estate prior to the tax election to treat a qualified revocable trust as part of the estate.

Check this box if the entity making the election was a foreign estate immediately prior to electing to treat the qualified revocable trust as part of the estate.

Check this box if the entity making this election is a trust organized under U.S. law (a domestic trust) immediately before filing Form 8855.

Check this box if the entity making the election was a trust organized under foreign law (a foreign trust) prior to electing to treat it as part of the decedent’s estate.

Enter the decedent’s nine-digit Social Security Number (SSN). Format as XXX-XX-XXXX without dashes if the form software removes them automatically.

Provide the decedent’s date of death in MM/DD/YYYY format, exactly as shown on the death certificate. This date determines the start of the election period.

Enter the mailing street address (number, street, and suite or P.O. box) where correspondence for the first trust should be sent.

Provide the nine-digit EIN assigned to the first trust. If the trust does not yet have an EIN, one must be obtained from the IRS before filing.

Provide the city, state, and ZIP code for the first trust’s address. If the address is outside the United States, include the appropriate foreign postal code and country.

Enter the mailing street address (number, street, and suite or P.O. box) where correspondence for the second trust should be sent.

Enter the full legal name of the estate or, if applicable, the filing trust. Use the exact wording that appears on legal documents or letters of administration.

Provide the nine-digit Employer Identification Number (EIN) assigned to the estate or trust. If the estate or trust does not yet have an EIN, obtain one from the IRS before filing.

Enter the full name of the individual or corporate trustee responsible for administering the second trust and signing this election.

Type the full legal name of the executor of the estate or, if no executor was appointed, the trustee making this election. Include first name, middle initial (if any), and last name.

Enter the estate’s or trust’s complete street address, including room, suite, or P.O. box number if applicable. This must be the address where correspondence should be sent.

Provide the city or town, the two-letter state abbreviation, and the ZIP code that correspond to the street address entered above. For foreign addresses, include the foreign postal code and country.

Enter the exact date (MM/DD/YYYY) on which the executor was officially appointed by the court. If you are the trustee acting because no executor was appointed, leave blank.

Provide the nine-digit EIN assigned to the second trust. Obtain one from the IRS if it does not already have an EIN.

Provide the city, state, and ZIP code for the second trust’s address. If the address is outside the United States, include the appropriate foreign postal code and country.

Enter the full legal name of the first qualified revocable trust (QRT) that is making the election to be treated as part of the related estate.

Enter the full legal name of the second qualified revocable trust (QRT) that is electing to be treated as part of the related estate, if applicable.

Enter the full name of the individual or corporate trustee responsible for administering the first trust and signing this election.