4547Trump Account Election(s)
“Recent developments: Update to Form 4547 for State, Territorial and Tribal Child Welfare Agencies -- 11-JUN-2026 Treasury, IRS issue guidance on Trump Accounts established under the Working Families Tax Cuts; notice announces upcoming regulations -- 2-DEC-2025”irs.gov, About Form 4547 · checked 2026-11-02
- Source
- irs.gov/pub/irs-pdf/f4547.pdf
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- 79,983 bytes
- SHA-256
- Revision (page)
- Dec 2025
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- Form 4547 (12-2025) ✓ match
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- 2026-11-02 07:30 UTC
Form 4547, dated December 2025, is a new IRS form used to elect to open an initial Trump account for an eligible child and, separately, to elect the $1,000 pilot program contribution from the U.S. Treasury for a child who qualifies. The IRS instructions describe a Trump account as a type of traditional IRA for the exclusive benefit of the child, with special rules during a growth period that ends the year before the child turns 18. Part I is the parent, guardian or other authorized individual (who becomes the responsible party); Part II lists up to two children per form; Part III is the pilot contribution election; Part IV is consent and signature. The IRS says the fastest way is to file it with an e-filed tax return, and points to trumpaccounts.gov for online options.
The official PDF opens here.
- 1Fill
- 2Print or download
- 3Sign by hand
Under 18 with a valid SSN.
Generally the child must be under 18 at the end of the year of the election, have an SSN valid for employment issued before the election, and not already have a Trump account election. The pilot contribution has its own conditions printed in Part III (born 2025–2028, a qualifying child, a U.S. citizen, a valid SSN).
“For a child to qualify to receive the $1,000 Pilot Program Contribution to their Trump account, the child must have been born in 2025–2028, must be a qualifying child of the individual opening the Trump account, must be a U.S. citizen, and must have a valid social security number.”
Form 4547 (12-2025), Part IIIPaper means a handwritten signature.
If you file on paper, sign by hand; electronic signing follows your tax software or practitioner's instructions when the form is e-filed with your return.
“Digital, electronic, or typed-font signatures are not valid signatures for Form 4547 filed on paper.”
Instructions for Form 4547 (Rev. December 2025), SignatureNot with an amended return.
File it at any time, including with your income tax return, but do not attach it to Form 1040-X or amend a return just to attach it.
“Do not attach Form 4547 to Form 1040-X. Do not amend Form 1040, 1040-SR, or 1040-NR to attach Form 4547.”
Instructions for Form 4547 (Rev. December 2025), Where To FileRevision history
We check the IRS forms list every day and hash the PDF bytes every week. irs.gov’s last-modified header is not reliable, so we compare the bytes. This list starts when our crawler first saw the form.
| Edition | Status | Fields |
|---|---|---|
| Rev. December 2025 | Current | baseline |
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Sources
- About Form 4547 (irs.gov) · checked 2026-10-05
- Form 4547 (December 2025) · checked 2026-10-05
- Instructions for Form 4547 (Rev. December 2025) · checked 2026-10-05
- trumpaccounts.gov (named in the IRS instructions) · checked 2026-10-05
- IRS page for Form 4547 · crawled 2026-11-02
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