Election To Treat a Qualified Revocable Trust as Part of an Estate

OMB 1545-1881

Form 8855 is used to make a section 645 election that allows a qualified revocable trust to be treated and taxed (for income tax purposes) as part of its related estate during the election period.

The latest form for Election To Treat a Qualified Revocable Trust as Part of an Estate expires 2023-09-30 and can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
Form 8855 Election To Treat a Qualified Revocable Trust as Party of an Estate Form and Instruction
2023 Supporting Statement 1545-1881-MS.docx Supporting Statement A
Election To Treat a Qualified Revocable Trust as Party of an Estate Form and Instruction

All Historical Document Collections

202306-1545-010 Approved without change	Extension without change of a currently approved collection	2023-09-20
202003-1545-006 Approved without change	Extension without change of a currently approved collection	2020-06-29
201702-1545-001 Approved without change	Extension without change of a currently approved collection	2017-02-27
201311-1545-013 Approved without change	Extension without change of a currently approved collection	2013-11-27
201009-1545-011 Approved without change	Extension without change of a currently approved collection	2010-09-28
200705-1545-057 Approved without change	Extension without change of a currently approved collection	2007-07-17
200406-1545-022 Approved without change	Extension without change of a currently approved collection	2004-06-10
200403-1545-021 Approved without change	New collection (Request for a new OMB Control Number)	2004-03-22