Form 8855, Election To Treat a Qualified Revocable Trust as Part of an Estate
Use Form 8855 to make a section 645 election. This election allows a qualified revocable trust 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. (This form is not associated with Form 8855-V.)
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Comment on Form 8855
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