What You Need to Know About IRS Form 8855?

If you are electing to treat a Qualified Revocable Trust (QRT) as part of a related estate for federal income tax reporting, IRS Form 8855 is the form that makes that election under Section 645. Because this election affects how returns are filed and who is responsible for reporting, it’s smart to review the Form 8855 instructions carefully and consult a tax professional before filing.

What is IRS Form 8855?

IRS Form 8855 (Election to Treat a Qualified Revocable Trust as Part of an Estate) is used by the trustees of each QRT and the executor of the related estate (if any) to make a Section 645 election. This election allows the 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 generally can’t be revoked.

What Key Information Is Required on IRS Form 8855?

To complete IRS Form 8855 accurately, you typically need the following details (as reflected in the form parts):

• Estate or filing trust details (name, EIN, executor/filing trustee name and address).​
• Decedent details (name, SSN, date of death).
• Each QRT joining the election (trust name, EIN obtained after death, trustee name, and address).
• Dates and confirmations required under penalties of perjury (including authority to make the election and agreement on allocating the tax burden).

What Important Considerations Should You Review Before Filing Form 8855?

A Section 645 (IRS 645 election) impacts ongoing tax compliance because electing trusts and the related estate file one combined income tax return during the election period. During that period, the electing trust is treated as part of the estate for many income-tax purposes (and filing mechanics flow through Form 1041 rules).

Did You Know: Once made, the Section 645 election on Form 8855 is irrevocable under the IRS rules.

Who Needs to File IRS Form 8855?

IRS Form 8855 is relevant when there is a Qualified Revocable Trust (QRT) and the trustee(s) (and executor, if appointed) want that QRT treated as part of the related estate for income tax purposes via the Section 645 election. If there is no executor, the trustee may still file the election as the “filing trustee,” using the process described in IRS rules and the Form 8855 instructions.

What Are the Criteria for Filing Form 8855?

A QRT is generally a trust (or portion of a trust) that, on the date of the decedent’s death, was treated as owned by the decedent under Internal Revenue Code Section 676 due to a power to revoke. Form 8855 also describes situations involving powers exercisable with the consent of a non adverse party or spouse, and clarifies what does and does not qualify.

Why Is Form 8855 Important for Trust and Estate Tax Reporting?

Filing IRS Form 8855 properly helps ensure the IRS recognizes the Section 645 election and that the trust/estate reporting is handled as intended during the election period. It also documents who is responsible for filing the combined income tax return and how the tax burden will be allocated among the electing trust(s) and related estate.

What Is the Purpose of IRS Form 8855?

The purpose of IRS Form 8855 is to make the Section 645 election so a QRT can be treated as part of its related estate (for income tax purposes) during the election period. This can simplify administration by allowing one combined income tax return for the electing trusts and related estate during that period.

How Does the Section 645 (IRS 645) Election Work, and When Is It Useful?

The Section 645 election is made by filing IRS Form 8855 on time, and it causes the QRT to be treated and taxed as part of the related estate for income tax purposes during the election period. The election period begins on the date of death and generally ends when assets are fully distributed or when the applicable date is reached (as defined in the Form 8855 instructions, including rules tied to whether Form 706 is required).

In practice, it’s often used to streamline Form 1041 reporting and administration during estate settlement, but the right choice depends on the specific trust terms, income, beneficiaries, and filing posture.

Where to File Form 8855 (Mailing Address)?

Form 8855 is mailed to the IRS, and the address depends on the filer’s location (state) or whether the filer is in a foreign country/U.S. possession.

• Certain states mail to: Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999.
• Other states (and foreign/U.S. possessions) mail to: Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201.

(Always confirm with the latest IRS “Where to File” page before mailing.)

How to Fill Out IRS Form 8855?

Use the current IRS Form 8855 and follow the form’s parts to match your situation (executor vs. no executor).​

Step 1: Gather required information

• Estate/filer legal names and addresses, decedent’s information, and the EIN(s) needed for the trust/estate sections.
• Note: Form 8855 states the trustee must obtain a new EIN for the QRT after the decedent’s death.

Step 2: Complete Part I (Estate or Filing Trust Information)

• The executor (or filing trustee, if no executor) completes Part I and signs under penalties of perjury, confirming required conditions (authority, allocation agreement, filing responsibility).

Step 3: Complete Part II (Decedent Information)

• Enter the decedent’s name, SSN, and date of death.

Step 4: Complete Part III (Qualified Revocable Trust Information)

• Each QRT joining the election completes Part III, and the trustee signs.
• If more than two QRTs are joining, the instructions allow attaching additional Part III pages.

What Common Mistakes Should You Avoid When Filing IRS Form 8855?

Errors can delay processing or jeopardize a timely election, so watch for these common issues:

• Missing or incorrect EINs (the instructions specifically emphasize obtaining and using the new EIN for the trust after death).​
• Missing signatures (executor/filer and trustee signatures are required in the relevant parts).​
• Filing late (the election must be filed by the Form 1041 due date for the first year, including extensions).
• Mailing to the wrong IRS address (Form 8855 mailing address depends on location).
• Not retaining proof of timely filing (the instructions tell the executor/trustee to keep a copy and proof that Form 8855 was timely filed).

What Are the Important Deadlines for IRS Form 8855: Form 8855 Due Date

The Form 8855 due date is tied to the due date (including extensions) of Form 1041 (or Form 1040-NR, if applicable) for the first tax year of the related estate (or the filing trust, if there is no executor). Form 8855 notes that, in general, the first income tax return due date is the 15th day of the 4th month after the close of the first tax year of the related estate. If an extension is granted for that first Form 1041, Form 8855 is due by the extended due date.

What Resources Can Help with IRS Form 8855?

If you need help understanding Form 8855 or verifying “where to file Form 8855,” start with:

• IRS Form 8855 page for official context and updates.
• The IRS Form 8855 PDF + instructions (includes “When to File” and “Where to File”).
• IRS “Where to file… for Form 8855” page for current mailing addresses.
• The Section 645 election regulations (for timing/valid election rules tied to Form 1041 deadlines).

Key Takeaways

• IRS Form 8855 is used to make the Section 645 (IRS 645) election for a Qualified Revocable Trust.
• Once made, the Section 645 election is generally irrevocable.
• The Form 8855 due date is tied to the first-year Form 1041 deadline (including extensions), not a one-size-fits-all calendar date.
• Where to file depends on location. The IRS lists Kansas City, MO, or Ogden, UT addresses.
• Trustees may need a new EIN for the trust after the decedent’s death, per the Form 8855 instructions.
• For a smoother filing, consider a professional review. GavTax Advisory Services can help you get the election and related reporting right.

Conclusion: Get Form 8855 Right with GavTax Advisory Services

IRS Form 8855 is how trustees and executors make the Section 645 election to treat a Qualified Revocable Trust as part of a related estate for income tax purposes, and the filing deadline is tied to the first-year Form 1041 due date (including extensions).

If you want confidence that your Form 8855 due date, filing address, and Form 8855 instructions are handled correctly, GavTax Advisory Services can help you review eligibility, prepare the election, and align the trust/estate reporting for smoother compliance.

Contact GavTax Advisory Services today and file with clarity, not stress.

FAQs: Form 8855

1) What is IRS Form 8855 used for?

It is used to make the Section 645 election so a Qualified Revocable Trust can be treated as part of a related estate for income tax purposes.

2) Is Form 8855 the same as Form 1041?

No. Form 8855 is the election form; Form 1041 is the income tax return used for estates and trusts (and is used for the combined filing during the election period).

3) What is the Form 8855 due date?

It’s due by the Form 1041 (or 1040-NR, if applicable) due date for the first tax year of the related estate (or filing trust), including extensions.

4) Can I still file Form 8855 if no executor is appointed?

Yes. The trustee can file as the “filing trustee” when there is no executor, following the rules in the instructions/regulations.

5) Does Form 8855 require a new EIN for the trust?

Yes. The instructions state the trustee must obtain a new EIN for the QRT upon the decedent’s death and use it where required on the form.

6) Can the Section 645 election be revoked after filing IRS Form 8855?

Generally, no. Once made, the election cannot be revoked per IRS guidance.

7) What happens after filing Form 8855?

During the election period, the electing trust(s) and related estate generally file one combined income tax return for income tax purposes.