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.

Form 8855

All Revisions for Form 8855