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. Current Revision Form 8855PDF Recent Developments Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020 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
