Form 5495 at a glance
What it is: Form 5495 is the Request for Discharge From Personal Liability Under Internal Revenue Code Section 2204 or 6905.
Where and when to file: Send your request to the Internal Revenue Service Center where you filed the returns listed on the front of this form. If you are requesting a discharge from personal liability for the estate tax, you may attach this form to Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, or you may file this form any time during the 3-year period following the date the Form 706 is filed.
The executor representing a decedent's estate or a fiduciary of a decedent's trust may request a discharge from personal liability for the decedent's income, gift, and estate taxes.
An executor means the executor or administrator of a decedent, who was appointed, qualified, and acting within the United States.
A filled-in Form 5495 example: an executor requests discharge from estate tax
How to fill out Form 5495, box by box
Decedent's name, Date of death and Social security number
Enter the Decedent's name, the Date of death and the Social security number.
Requester's name, Title, Daytime phone number and Kind of Tax
Enter the Requester's name, Title, Number, street, and room or suite no. (If a P.O. box, see instructions.), City, town, or post office, state, and ZIP code, and Daytime phone number.
Under Kind of Tax, check Income, Gift or Estate.
Tax Returns for Which Discharge From Personal Liability is Requested
Under Tax Returns for Which Discharge From Personal Liability is Requested, enter the Form Number, Tax Period Ended, SSN/EIN on Return, Name and Address Shown on Return, Service Center Where Filed and Date Filed.
You must submit a separate request for discharge from personal liability for any tax returns filed after this Form 5495.
Spouse's social security number
If applicable, provide the name of the decedent's spouse (surviving or deceased) and the Spouse's social security number.
I have attached the items checked
Check the items you attach to help expedite action on your request: Copies of returns, Copies of letters of administration or letters testamentary, or Other (describe).
Attach to your request the information and documentation requested on Form 5495.
If you are submitting this request with your estate tax return, you will not be required to provide an additional copy.
If, however, this form is filed after Form 706, then a copy of pages 1-3 and Schedules A through I of Form 706 must be attached.
If you are a fiduciary requesting discharge from personal liability under section 2204, check the “Other” box and include a copy of the trust instrument(s), a list of assets transferred from this decedent to the trust, and any other relevant information.
If you prefer to use your own format, your written request must list the same information as requested on this form and include the applicable attachments.
Sign Here
Sign below the request for a discharge from personal liability for any deficiency for the kind of tax and periods shown above, as provided by section 2204 or 6905 of the Internal Revenue Code.
Under penalties of perjury, you declare that you have examined this request, including accompanying schedules and statements, and to the best of your knowledge and belief, it is true, correct, and complete.
Check the box to certify that you have never been assessed any penalties for civil fraud for any federal or state tax matter nor have you been charged with, indicted for, or convicted of fraud. If you cannot certify this statement, attach a detailed statement explaining the circumstances under which you were assessed a penalty, charged with, indicted for, or convicted of fraud.
Sign on the Signature of requester line, and enter your Identifying number and the Date.
More rules for Form 5495
Nine months, or 6 months in the case of a fiduciary's request, after the IRS's receipt of the request for discharge or the earlier payment of any amount determined by the IRS to be owed, the executor or fiduciary will be discharged from personal liability for any deficiency in such tax thereafter found to be due.
In certain instances where the date for payment of the estate tax has been extended, the IRS may require a bond as a condition for discharge.
Failure to provide the information may delay or prevent processing your request; providing false information may subject you to penalties.
Common questions about Form 5495
Is there a deadline?
On Page 2 of Form 5495 (Rev. 12-2008), under General Information, When To File: Do not file Form 5495 requesting a discharge from income or gift tax liability until after you file the tax returns listed on the front of this form. Ordinarily, the IRS has 3 years after an income tax, gift tax, or estate tax return has been filed to assess tax and demand payment of any deficiency.
Where do I file it?
If you are requesting taxes reported on multiple returns filed at different Service Centers, you must mail separate Forms 5495 to each Service Center to receive a discharge from liability for each type of tax. If an estate tax return was filed, file Form 5495 for all taxes at the address where the estate tax return was filed.
Sources
[1] Form 5495 (Rev. December 2008), Request for Discharge From Personal Liability Under Internal Revenue Code Section 2204 or 6905, Internal Revenue Service (the Official source link on this page).