I am still confused about Form 8855. If the assets in the trust (turned irrevocable after death) are the same as the ones in the estate, do I still need to file form 8855 and get a new tax Id for the estate? I have already acquired tax Id for the trust. This is the second year of trust return (1041) and this election was not made last year. Can it be made this year? It is necessary to make the election when the assets in the trust and the estate are the same?