About Form 8855, Election to Treat a Qualified Revocable Trust as Part of an Estate

The trustees of each qualified revocable trust (QRT) and the executor of the related estate, if any, use this form to make a section 645 election. This election allows a 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 cannot be revoked.


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Recent Developments

New Mailing Addresses for Certain Forms -- 22-MAR-2019:

Taxpayers in these states: Mail Form 8855 to:
Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, West Virginia, Wisconsin Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas, Utah, Washington, Wyoming Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201

Other Items You May Find Useful

All Revisions for Form 8855

About Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return

About Form 1040-NR, U.S. Nonresident Alien Income Tax Return

About Form 1041, U.S. Income Tax Return for Estates and Trusts

Other Current Products


Comment on Form 8855

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