OMB control number

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

OMB 1545-1881 · TREAS/IRS.

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 2026-12-31 and can be found here.