This is the first time that I have filed Form 8855. Filing for the Estate appeared pretty easy. I went to the Spidell class on Trust and Pensions on October 21, 2019 and the speaker material indicated that the Qualifying Revocable Trust must file a mirror image Form 8855. I am confused since Part III only shows information for the QRT. If I put the filing trust information in Part I and put the same information in Part III, it doesn’t seem correct. Any clarification would be appreciated.