Irs Form 4421 – Fill Out and Use This PDF

Updated: Nov 8, 2026

The IRS Form 4421, officially titled "Declaration for Executor's Commissions and Attorney's Fees," plays a critical role in the administration of an estate. It serves as a formal declaration by the executor or administrator of the estate, outlining agreed-upon commissions and attorney's fees related to the estate's management. This form, which holds significant importance for tax reporting purposes, ensures the Internal Revenue Service (IRS) is notified about how these expenses are handled and reported for income tax purposes. For a streamlined process of fulfilling this obligation, click the button below to start filling out your form.

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Irs Form 4421 PDF Details

Understanding the complexities of the IRS Form 4421 can be essential for executors and administrators managing an estate. This form, officially titled as the Declaration for Executor's Commissions and Attorney's Fees, serves as a formal document through which the individuals responsible for managing an estate declare the total commissions and attorney's fees that have been or will be paid from the estate's assets. It requires a detailed listing, including the name and address of the payee, their Social Security Number, the total amount paid or to be paid, and the date of such payments. Form 4421 is significant not only because it outlines the payments agreed upon for administering the estate, but it also delineates which portion of these payments will be claimed as an income tax deduction. The form emphasizes the responsibility of the executor or administrator and the attorney to notify the Internal Revenue Service (IRS) of any changes in the reported amounts or dates, and highlights the implications of such changes for the estate tax. Additionally, the form serves as a reminder of the privacy protocols as stipulated by the Privacy Act of 1974, underlining the legal basis for information collection, the primary uses of the collected information, and the potential consequences of non-compliance. By completing this form, executors and administrators take a crucial step in complying with federal regulations, ensuring that the financial management of the estate is transparent and accountable.

Question	Answer
Form Name	Irs Form 4421
Form Length	2 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	30 sec
Other names	af form 724, af epubs, irs 4421 form, irs 4421

How to Fill Out Form 4421

Form 4421 at a glance

What it is: Form 4421 is the Declaration of Executor's Commissions and Attorney's Fees.

Who signs: The Executor or Administrator signs under Signature of Executor or Administrator and fills in the Date. The attorney signs under Signature of Attorney and fills in the Date.

A filled-in Form 4421 example: an executor reports one commission and one fee

Form 4421 example filled out, example: an executor reports one commission and one fee — Anna Rivera, an executor, fills out Form 4421. She and the estate's attorney agreed on one commission and one fee, each paid once. The picture shows the filled declaration, and every value in it is made up. The commission is 8,000.00 and the fee is 5,000.00. Only 6,000.00 of that is claimed as an income tax deduction. Her signature and the attorney's are made by hand, so only their dates appear. The second Date boxes under Signatures and dates are left blank because one executor and one attorney sign.

How to fill out Form 4421, box by box

Estate of, Date of Death and total commissions and total attorney's fees

After Estate of, write the estate, then the Date of Death. Write who declares under penalties of perjury that the total commissions and total attorney's fees have been agreed upon and have been or will be paid.

Name and Address of Payee and the amounts paid

For each Payee, fill in the Name and Address of Payee, the Social Security Number of Payee, the Total Amount Paid or to be Paid and the Date Paid or to be Paid.

Of the commissions or fees

In Of the commissions or fees, only $, enter the amount that has been or will be claimed as an income tax deduction. If the amounts or dates are changed, or if an election is made to claim commissions or fees deducted on the estate tax return as an income tax deduction, the Internal Revenue Service will be notified, and any resulting estate tax will be paid. The recipients of these commissions and fees will report them for income tax purposes for the year received.

Signatures and dates

The Executor or Administrator signs under Signature of Executor or Administrator and fills in the Date.

The attorney signs under Signature of Attorney and fills in the Date.

Sources

[1] Form 4421 (Rev. 4-1987), Declaration of Executor's Commissions and Attorney's Fees, Department of the Treasury Internal Revenue Service (the Official source link on this page).