Form 4547 (sp), Trump Account Election(s) (Spanish Version), is the Spanish-language edition of IRS Form 4547, the form an authorized individual uses to elect an initial Trump account for an eligible child and, if the child qualifies, to elect the pilot program contribution. The form and its instructions are printed in Spanish and published by the Internal Revenue Service (IRS). On FillingPDF you can fill out the form online and download or print the completed PDF; the election reaches the IRS only through the channels described below.
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What is Form 4547 (sp)?
Form 4547 (sp), Trump Account Election(s) (Spanish Version), is the IRS form an authorized individual files to elect an initial Trump account for the exclusive benefit of an eligible child and to elect a pilot program contribution from the U.S. Treasury for that child.
According to the IRS instructions, a Trump account is a type of traditional individual retirement arrangement (IRA) set up for a child listed in Part II of the form. That child owns the account and is called the account beneficiary. Every Trump account needs a trustee, which must be a bank or another person the IRS has approved as a nonbank trustee. The person listed in Part I becomes the responsible individual for the account while the child is a minor.
Special rules apply during the growth period, which starts when the account is established and ends on December 31 of the year before the child turns 18. During that period the account may hold only eligible investments, has its own contribution limit separate from other IRAs, allows no deduction under section 219, and generally restricts distributions. After the growth period most traditional IRA rules apply.
After the election, the Treasury Department or its agent sends the information needed to activate the account, which requires an authentication process. The instructions say this starts in May 2026.
The form carries OMB No. 1545-2336 and is separate from any tax return: the instructions say not to attach it to Form 1040-X.
Who needs to file Form 4547 (sp)?
An authorized individual who wants to open an initial Trump account for an eligible child, or to request the pilot program contribution for that child, completes Form 4547 (sp).
Authorized individual, account election only. If you make only the election to open the account, the instructions list a legal guardian, parent, adult sibling or grandparent of the child, in that order of priority. If more than one person qualifies and no earlier election exists for the child, any of them may make the election. If the child has no legal guardian, either parent may do so regardless of tax filing status.
Authorized individual, account and pilot program contribution. Here you are the person who expects the child to be your qualified child for the tax year of the election. You do not have to have claimed the child as a dependent on your 2025 income tax return.
Eligible child. The child must be under 18 at the end of the year of the election, have a valid Social Security number (SSN) issued before the election, and have no Trump account election already filed in the child's name. For the pilot program contribution the child must also be a U.S. citizen, born after December 31, 2024 and before January 1, 2029, with no earlier pilot election.
By signing, you state under penalty of perjury that you are authorized to open the account. A representative may sign for you only with an attached power of attorney that specifically authorizes signing Form 4547.
When to file Form 4547 (sp)
You can file Form 4547 (sp) at any time, including together with your income tax return. The instructions set no separate due date for the election.
If you need to make an election because of a qualifying event, such as the birth of a child eligible for a Trump account, after you have already filed your return, the instructions refer you to trumpaccounts.gov. That site also says whether you can make these elections online starting in mid-2026.
Timing after you file: the Treasury Department or its agent begins sending activation information in May 2026. The instructions also say no contributions can be made to a Trump account before July 4, 2026, and no pilot program contribution will be deposited before that date. The Treasury makes the pilot contribution as soon as possible after the election, once it confirms with the trustee that the account is open.
Time to complete: the IRS estimates an average of 13 minutes for recordkeeping, 31 minutes to learn about the law or the form, and 27 minutes to prepare and send it.
Documents you need
- Additional copies of Form 4547 (sp), one set of child information per child, if you are electing accounts for more than two children.
- A power of attorney that specifically authorizes the representative to sign Form 4547, such as Form 2848, Poder Legal y Declaración del Representante, when someone signs on your behalf.
How to fill out Form 4547 (sp)
Confirm the child and your authority
Check the instructions to confirm the child can have an initial Trump account and that you are an authorized individual. Complete Parts I, II and IV for each child; add Part III, line 7, for each child you want to receive the pilot program contribution.
Enter your personal information in Part I
Write your first, middle and last name, your SSN, mailing address (Núm. de apt. if any), date of birth, phone number and email. If you are a nonresident or resident alien and cannot get an SSN, enter your ITIN. The person listed here is the responsible individual for the account.
Complete city, county, state and ZIP
Fill in the city, county, state and ZIP code. For a foreign address, put only the city name on the city line and use the foreign country, province/state/county and foreign postal code spaces below it, without abbreviating the country.
Enter each child's name, SSN and birth date
In Part II, use the Child 1 (Hijo 1) and Child 2 (Hijo 2) columns. Enter lines 1a to 1c (names), line 2 (SSN) and line 3 (date of birth), matching the child's Social Security card.
State the relationship on line 4
Enter the child's relationship to you, for example ward, son, daughter, brother, sister or grandchild.
Give the child's mailing address
On line 5, check the box if the child lives at the Part I address. Otherwise complete lines 5a to 5f, or lines 5g, 5h and 5i for a foreign address.
Check line 6 for authorization
Check the box on line 6 for each child if you are authorized to open the Trump account for that child. If the child already has an account and you only want the pilot contribution, leave line 6 blank and complete the rest of Part II and Part III.
Elect the pilot program contribution
In Part III, check line 7 for each child who qualifies and for whom you want the contribution. Per the form, the child must be born between 2025 and 2028, be your qualified child, be a U.S. citizen and have a valid SSN; leave the box blank if the child is not eligible.
Read the consent in Part IV
By completing the form, you authorize the IRS, the Treasury and their agents to create and maintain a Trump account for each listed child, and to disclose that the account was established to an authorized parent, guardian or other individual.
Sign and date the form
Sign and date in the Firme Aquí (Sign Here) area. A paper form requires your handwritten signature; a representative may sign only with an attached power of attorney specifically authorizing it.
Add paid preparer details if used
If a paid preparer completed the form, the preparer fills in the Paid Preparer Use Only block (name, signature, date, PTIN, firm name, EIN, address and phone). You remain responsible for the accuracy of the form.
Review and download the completed PDF
Check names and SSNs against the Social Security cards, and add extra copies if you have more than two children. Download or print the completed PDF from FillingPDF and submit it as described under How to submit.
How to submit Form 4547 (sp)
You can make the election electronically with your tax return or by paper, and trumpaccounts.gov explains whether online elections are available from mid-2026.
- Electronically: the IRS calls this the fastest and safest way. File Form 4547 with your current-year income tax return filed electronically.
- On paper: mail Form 4547 to the address listed at IRS.gov/Presente for your tax return for the year in which you are making the election. Use the address for returns claiming a refund or not enclosing a check or money order.
- Online election: for whether you can make these elections online starting in mid-2026, see trumpaccounts.gov.
Do not attach Form 4547 to Form 1040-X, and do not amend Form 1040, 1040-SR or 1040-NR just to attach it.
A paper form needs your handwritten signature; digital, electronic and typed-font signatures are not valid on paper. For an electronic filing, follow the signing instructions of your tax software or tax professional. If you have more than two children, attach as many copies of the form as needed. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Entering a name or Social Security number that does not match the Social Security card; a missing or wrong SSN can prevent your election from being processed.
- Checking line 7 for a child who is not eligible for the pilot program contribution; the account election still has to be made, but line 7 stays blank.
- Signing a paper form with a digital, electronic or typed-font signature; the instructions require your handwritten signature on paper.
- Attaching Form 4547 to Form 1040-X, or amending Form 1040, 1040-SR or 1040-NR just to attach it.
- Leaving out line 6 when you are authorized to open the account; for the pilot contribution you must check both line 6 and line 7.
- Completing only Part III for a child who already has a Trump account; Part II (except line 6) must also be filled in with the child's information.
- Writing a P.O. box in Part I when your post office delivers mail to your home address.
- Abbreviating the foreign country name or putting extra details on the city line of a foreign address.
- Mailing the paper form to a random address instead of the one listed at IRS.gov/Presente for your tax return for the year of the election.
- Sending the form with a representative's signature but no attached power of attorney that specifically authorizes signing Form 4547.
Frequently asked questions
What is Form 4547 used for?
Form 4547 is used to elect an initial Trump account for an eligible child and to elect a one-time pilot program contribution from the U.S. Treasury for that child. This page covers Form 4547 (sp), the IRS Spanish-language version, revision 12-2025.
Who can open a Trump account for a child with Form 4547 (sp)?
If you make only the account election, a legal guardian, parent, adult sibling or grandparent can do it, in that order of priority. If the child has no legal guardian, either parent may, regardless of tax filing status. You state under penalty of perjury that you are authorized.
Which children qualify for the pilot program contribution?
The child must be your expected qualified child for the election year, born after December 31, 2024 and before January 1, 2029, a U.S. citizen, with a valid SSN and no earlier pilot election. If the child does not qualify, leave line 7 blank; the account election is still made.
Can I fill out Form 4547 (sp) online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF does not file it with the IRS: you submit it with your electronically filed tax return or by mail. The instructions point to trumpaccounts.gov for online elections from mid-2026.
Where do I mail Form 4547 (sp)?
Mail it to the address listed at IRS.gov/Presente for your tax return for the year of the election, using the address for returns claiming a refund or not enclosing a check or money order. Do not attach it to Form 1040-X.
When do I have to file Form 4547?
There is no separate deadline in the instructions: you can file at any time, even together with your income tax return. Contributions, including the pilot program contribution, cannot be made before July 4, 2026, and activation information starts going out in May 2026.
Does my child need a Social Security number?
Yes. The child needs a valid SSN issued before the election, meaning one valid for work and issued by the SSA. The name and SSN on the form must match the child's card. For a card marked Not Valid for Employment after a status change, ask the SSA for a new card.
Can I sign Form 4547 (sp) electronically?
Only when you file it electronically through tax software or a tax professional, whose signing instructions you follow. A paper form needs your handwritten signature; digital, electronic or typed signatures are not valid on paper.
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