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Form 5495: Request for Discharge from Personal Liability Under Internal Revenue Code Section 2204 or 6905
IRS Form 5495 is a Request for Discharge from Personal Liability under Internal Revenue Code Section 2204 or 6905 that allows filers to request release from tax liability. If filing an estate tax return, one may file this form any time during the 3-year period following the date the Form 706 is filed.
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IRS Form 5495 - Request for Discharge from Personal Liability Under Internal Revenue Code Section 2204 or 6905
IRS Form 5495 is a Request for Discharge from Personal Liability under Internal Revenue Code Section 2204 or 6905 that allows filers to request release from tax liability. If filing an estate tax return, one may file this form any time during the 3-year period following the date the Form 706 is filed.
Risk Radar
Scan points- 1Failing to mail separate Forms 5495 for returns filed at different Service Centers will result in incomplete discharge requests.
- 2Filing without submitting separate Forms 5495 for each Service Center where returns were filed.
- 3Failing to attach a copy of pages 1–3 and Schedules A through I when filing after Form 706.
- 4Not certifying that you have never been assessed penalties for civil fraud on the form.
- 5Submitting the request before filing the primary tax return (for income/gift tax).
Plain English
This form lets you ask the IRS to officially remove your personal financial responsibility for certain tax deficiencies. By submitting it, you declare that you have never been penalized or charged with civil fraud related to federal or state taxes. This request applies under sections 2204 or 6905 of the Internal Revenue Code.
Submission Date
- Filing date: 2020-08-28 22:10:31
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when requesting a discharge from personal liability for deficiencies under Internal Revenue Code Section 2204 or 6905.
- Do not use this form when the tax return has been filed more than 3 years prior to the request, unless it is an estate tax deficiency.
- Check Form 706 instead when requesting a discharge specifically for estate tax liability.
Form selector
Use this form or another form?
Filing after Tax Return
Must attach copies of pages 1–3 and Schedules A through I of the original return.
✓ Check the attachment requirements.
Gift Tax Discharge (Form 709)
Use this form when requesting discharge for gift tax reported on a Form 709.
✓ Ensure you specify Gift Tax in Kind of Tax.
Estate Tax Filing
Attach this form to Form 706, or file it anytime during the 3-year period following the Form 706 filing date.
✓ Verify the required filing address for estate tax requests.
Deadline or filing window
For income or gift tax, the filing trigger is the submission of the relevant tax return. The deadline follows immediately after that filing date. If an estate tax return was filed, Form 5495 may be filed any time during the 3-year period following the Form 706 filing.
Checklist
What you need before filling it out
Kind of Tax
Specify Income, Gift, or Estate · Form 5495 (Page 2)
Service Center Where Filed
The specific IRS location where the return was filed · Form 5495 (Page 2)
Filing Deadline (General)
Within 3 years after tax return filing date · Instructions (Page 3)
Estate Tax Filing Window
Any time during the 3-year period following Form 706 filing · Instructions (Page 3)
Required Attachments (Post-Form 706)
Copies of pages 1–3 and Schedules A through I of Form 706 · Instructions (Page 3)
Before you submit
- 1Verify you are sending this request to the correct Internal Revenue Service Center where the returns were filed.
- 2If multiple tax types or returns are listed, confirm you mail a separate Form 5495 for each type/Service Center combination.
- 3Ensure the Date Filed is accurately recorded on Page 2.
- 4Confirm the requester signs and provides their identifying number (Page 2).
- 5Certify that you have never been assessed penalties for civil fraud or charged/convicted of fraud.
- 6If filing after Form 706, confirm a copy of pages 1–3 and Schedules A through I of Form 706 is attached.
- 7If requesting gift tax discharge on Form 709, ensure the appropriate address (Stop 824G) is used if mailing to the main location.
How to file this form
- 1Complete all required fields on Form 5495, including Decedent’s name and Kind of Tax.
- 2Attach supporting documentation as requested; this includes copies of returns or letters of administration/testamentary.
- 3Sign the form under penalties of perjury, certifying your tax history (Page 2).
- 4Mail Form 5495 to the designated Internal Revenue Service Center where the relevant returns were filed.
Known limitations
- 1If requesting discharge for taxes reported on multiple returns filed at different Service Centers, a separate Form 5495 must be mailed to each Service Center.
- 2For gift tax discharge when a Form 706 has been filed, the form can be attached to Form 706 or filed any time during the 3-year period following the date Form 706 is filed.
- 3If filing after Form 706, an additional copy of pages 1–3 and Schedules A through I of Form 706 must be attached to Form 5495.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->The current edition on file is December 2008, and this form includes a note directing users to review updated information.
What changed or needs a fresh check
- Edition date — confirm the revision date reads December 2008.
- Fee — Not stated in the official source.
- Mailing address (General) — confirm mailing to the Service Center where returns were filed.
- Signature — confirm the requester signs under penalties of perjury on Page 2.
Quick Facts
Downloads
After you file
- 1Retain a copy of the filed Form 5495.
- 2If filing after Form 706, attach copies of pages 1–3 and Schedules A through I of Form 706 to the request.
- 3Fiduciaries requesting discharge under section 2204 must include a copy of the trust instrument(s) if they check the 'Other' box on Form 5495.
- 4If filing with an estate tax return, no additional copy is required for Form 5495.
Sources
- SRCInstructions p.1 — Send requests to the IRS Center where returns were filed, unless for gift tax/estate tax, then use Stop 824G at 7940 Kentucky Drive, Florence, KY 41042-2915.
- SRCForm p.2 — Form 5495 is dated December 2008 and has OMB No. 1545-0432.
- SRCInstructions p.3 — An executor means the executor or administrator of a decedent appointed, qualified, and acting within the United States.
- SRCWhen To File (p.3) — Do not file Form 5495 for income/gift tax until after filing the listed tax returns.
- SRCWhat To File (p.3) — Attach documentation requested on Form 5495; if submitting with estate tax, no extra copy is needed.
- SRCInstructions p.1 & p.3 — If taxes are reported on multiple returns filed at different Service Centers, mail separate Forms 5495 to each center.
Common confusion points
Where do I send my request?
The mailing address depends on where the returns were filed. Send it to the IRS Center where the returns are listed on the front of Form 5495.
→ Check 'Where to File' section.
What if I have multiple types of tax (like income and gift) from different Service Centers?
Mail a separate Form 5495 to each corresponding Service Center for discharge for each type of tax.
→ Review the mailing instructions on pages 1 and 3.
When should I file this form relative to my tax returns?
Do not file before you file the tax returns listed on the front of Form 5495.
→ Check the 'When To File' section.
If it’s an estate tax, can I file later than when Form 706 is filed?
Yes, you may file within the 3-year period following the date Form 706 is filed.
→ Verify this timeline on page 3.
Do I need to attach copies of my returns if filing after Form 706?
If filed after Form 706, a copy of pages 1–3 and Schedules A through I of Form 706 must be attached.
→ Confirm the requirement in the 'What To File' section on page 3.
If you are an executor, what does that mean for filing?
An executor is someone appointed, qualified, and acting within the United States to manage a decedent’s estate.
→ Check the definition provided on page 3.
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- Not stated in the official source — verify on the agency site (Failure to provide information may delay or prevent processing).
Questions about IRS Form 5495
What is IRS Form 5495 used for?
This form lets you ask the IRS to officially remove your personal financial responsibility for certain tax deficiencies. By submitting it, you declare that you have never been penalized or charged with civil fraud related to federal or state taxes. This request applies under sections 2204 or 6905 of the Internal Revenue Code.
Who must file IRS Form 5495?
An executor means the executor or administrator of a decedent who was appointed, qualified, and acting within the United States must file Form 5495.
What information does IRS Form 5495 require?
The form collects information detailing the request for discharge from personal liability under IRC section 2204 or 6905. It requires attaching documentation such as copies of letters of administration or letters testamentary, and it includes spaces to identify the tax kind and periods involved.
When is IRS Form 5495 due?
For income or gift tax liability, do not file Form 5495 until after you file the relevant tax returns listed on the front of this form. For estate tax, one may file any time during the 3-year period following the date the Form 706 is filed.
Where do I file IRS Form 5495?
Generally, send the request to the Internal Revenue Service Center where you filed the returns listed on the front of Form 5495. If requesting gift tax discharge for a Form 709 or estate tax return (Form 706), use Stop 824G, 7940 Kentucky Drive, Florence, KY 41042-2915.
How do I complete IRS Form 5495?
The filer must complete all required spaces detailing the tax matter. The requester must sign the form under penalties of perjury, certifying that they have examined the request and attached schedules. If filing after Form 706, a copy of pages 1–3 and Schedules A through I of Form 706 must be attached.
What happens if IRS Form 5495 is filed incorrectly?
Failure to provide the requested information on Form 5495 may delay or prevent processing your request; providing false information may subject you to penalties.
Where do I send my request?
The mailing address depends on where the returns were filed. Send it to the IRS Center where the returns are listed on the front of Form 5495. Check 'Where to File' section.
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