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

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.


Current revision


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


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