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Official form guide
Form 5495: Request for Discharge from Personal Liability Under Internal Revenue Code Section 2204 or 6905
IRS Form 5495 is a request to discharge personal liability for taxes under IRC §2204 or §6905, filed by the executor or administrator of a decedent. For estate taxes, it must be submitted within the 3‑year period after filing Form 706.
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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 to discharge personal liability for taxes under IRC §2204 or §6905, filed by the executor or administrator of a decedent. For estate taxes, it must be submitted within the 3‑year period after filing Form 706.
Risk Radar
Scan points- 1Missing the executor’s appointment documentation will cause the discharge request to be denied.
- 2Filing Form 5495 before the underlying income or gift tax returns are filed.
- 3Submitting only one Form 5495 when taxes were reported on multiple returns filed at different Service Centers.
- 4Omitting copies of letters of administration or letters testamentary with the request.
- 5Failing to attach pages 1–3 and Schedules A‑I of Form 706 when filing after the estate return.
Plain English
This form asks the IRS to release the executor or administrator from personal responsibility for any tax deficiency. It is used after the related tax returns are filed and may be attached to an estate return. The request must be signed under penalty of perjury.
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 the executor or fiduciary seeks a discharge from personal liability for income, gift, or estate tax deficiencies.
- Do not use it when the underlying tax returns have not yet been filed.
- Check Form 706 instead when you are filing the United States Estate (and Generation-Skipping Transfer) Tax Return.
Form selector
Use this form or another form?
Requesting discharge for gift tax reported on Form 709
Gift tax liability is reported on Form 709, and the discharge request must be sent to a specific address.
✓ Verify the Florence, KY address before mailing.
Requesting discharge for estate tax filed with Form 706
Discharge can be attached to Form 706 or filed within the 3‑year period after Form 706 is filed.
✓ Confirm the filing occurs within the 3‑year window.
Requesting discharge for taxes reported on multiple returns filed at different Service Centers
Separate Forms 5495 must be mailed to each Service Center to obtain a discharge for each tax type.
✓ Ensure you have a distinct Form 5495 for each Service Center.
Deadline or filing window
The request cannot be filed until the underlying tax returns are filed. For estate tax, you have a 3‑year window after filing Form 706 to submit Form 5495. No extension beyond this 3‑year period is mentioned in the official source.
Checklist
What you need before filling it out
Decedent’s name
Decedent’s full legal name · Death certificate or estate documents
Date of death
Date of death (MM/DD/YYYY) · Death certificate
Tax Returns for Which Discharge Is Requested (Form Number, Tax Period, SSN/EIN)
Specific tax return details · Copies of the tax returns
Service Center Where Filed
Name of IRS Service Center that processed the return · Tax return transcript or filing acknowledgment
Signature of requester
Signed and dated signature · Requester’s own signature block
Before you submit
- 1Verify the form revision date reads Dec 2008.
- 2Confirm all decedent information (name, date of death, SSN) is entered accurately.
- 3List each tax return with correct Form number, period, and SSN/EIN.
- 4Attach copies of the listed tax returns (or pages 1‑3 and Schedules A‑I of Form 706 if filing after Form 706).
- 5Include copies of letters of administration or letters testamentary, if applicable.
- 6Sign and date the form in the signature block.
- 7Mail the completed form to the IRS Service Center where the returns were filed, or to the Florence, KY address for gift/estate tax requests.
- 8Keep a copy of the entire packet for your records.
How to file this form
- 1Gather the decedent’s death certificate, Social Security number, and any letters of administration or testamentary.
- 2Complete Form 5495 with decedent’s details, requester’s information, and the specific tax returns for which discharge is requested.
- 3Attach required documents (copies of the tax returns, letters of administration, and any additional statements).
- 4Sign and date the form under penalties of perjury.
- 5Mail the packet to the appropriate IRS Service Center or to the Florence, KY address for gift or estate tax requests.
- 6Retain a copy of the mailed package and obtain a mailing receipt as proof of filing.
Known limitations
- 1Form 5495 cannot be filed for income or gift tax liability until all tax returns listed on the front of the form are filed.
- 2For estate tax liability, the request must be filed within three years after the date Form 706 is filed.
- 3A separate Form 5495 must be submitted for any tax returns filed after the original request.
- 4If taxes were reported on returns filed at different Service Centers, a separate Form 5495 must be mailed to each Service Center.
- 5When an estate tax return has been filed, all Form 5495 requests must be sent to the address where the estate tax return was filed.
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 form is the Rev. December 2008 edition; the source includes a note to review the updated information below, indicating this is the latest version provided.
What changed or needs a fresh check
- Edition date — confirm the revision reads Dec 2008 (source shows Rev. December 2008).
- Fee — Not stated in the official source.
- Mailing address — confirm the address for gift or estate tax discharge: Internal Revenue Service Stop 824G 7940 Kentucky Drive Florence, KY 41042‑2915.
- Signature — confirm the requester signs and dates the form in the signature block.
- Service Center address — Not stated in the official source.
Quick Facts
Downloads
After you file
- 1Retain a copy of the filed Form 5495 and all attached documents.
- 2Keep related tax returns and, if applicable, pages 1–3 and Schedules A through I of Form 706 for the duration records may become material.
- 3Maintain the records for as long as their contents may become material in the administration of any Internal Revenue law.
Sources
- SRCForm 5495 cannot be filed for income or gift tax liability until after the tax returns listed on the front are filed — [Form p.3] 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.
- SRCEstate tax discharge must be filed within three years after Form 706 is filed — [Form p.3] you may file this form any time during the 3‑year period following the date the Form 706 is filed.
- SRCA separate Form 5495 is required for any tax returns filed after the original request — [Form p.3] You must submit a separate request for discharge from personal liability for any tax returns filed after this Form 5495.
- SRCSeparate Forms 5495 must be mailed to each Service Center when taxes are reported on returns filed at different Service Centers — [Form p.3] you must mail separate Forms 5495 to each Service Center to receive a discharge from liability for each type of tax.
- SRCWhen an estate tax return has been filed, all Form 5495 requests go to the address where the estate tax return was filed — [Form p.3] If an estate tax return was filed, file Form 5495 for all taxes at the address where the estate tax return was filed.
- SRCRecords relating to the form must be retained as long as they may become material in tax administration — [Form p.3] Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.
- SRCSignature line is required on Form 5495 — [Form p.2] ▲ Signature of requester Date.
- SRCFiduciary must check “Other” box and attach trust instrument(s) — [Form p.3] If you are a fiduciary requesting discharge ... check the “Other” box and include a copy of the trust instrument(s)...
- SRCGift tax discharge address for Form 709 is Internal Revenue Service Stop 824G 7940 Kentucky Drive Florence, KY 41042‑2915 — [Form p.1] For gift tax discharge on gift tax reported on a Form 709... Internal Revenue Service Stop 824G 7940 Kentucky Drive Florence, KY 41042‑2915.
- SRCForm 5495 may be attached to Form 706 when filing with the estate tax return — [Form p.3] If you are requesting a discharge from personal liability for the estate tax, you may attach this form to Form 706...
Common confusion points
Can I submit Form 5495 before filing the tax returns listed on the front?
The form instructs not to file until those returns are filed.
→ Verify that all listed returns have been filed before sending Form 5495.
Do I need one Form 5495 for taxes filed at different Service Centers?
The instructions require a separate form for each Service Center.
→ Confirm the Service Center for each tax and mail separate forms.
How long do I have to request a discharge for estate tax after filing Form 706?
The form allows filing any time within a three‑year period after Form 706 is filed.
→ Ensure the request is submitted within three years of the Form 706 filing date.
Must I attach a copy of Form 706 when I file Form 5495 after the estate return?
The form states that a copy of pages 1–3 and Schedules A‑I of Form 706 must be attached if filed after Form 706.
→ Include those pages of Form 706 with the request.
Do I need to include the trust instrument if I’m a fiduciary?
The form directs fiduciaries to check the “Other” box and attach the trust instrument(s).
→ Attach the trust instrument and list of transferred assets.
Is a signature required on Form 5495?
The form includes a signature line for the requester.
→ Sign and date the form before mailing.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Submit a separate Form 5495 for any tax returns filed after the original request.
- Mail a separate Form 5495 to each Service Center as instructed.
Questions about IRS Form 5495
What is IRS Form 5495 used for?
This form asks the IRS to release the executor or administrator from personal responsibility for any tax deficiency. It is used after the related tax returns are filed and may be attached to an estate return. The request must be signed under penalty of perjury.
Who must file IRS Form 5495?
The executor or administrator of a decedent who was appointed, qualified, and acting within the United States must file IRS Form 5495.
What information does IRS Form 5495 require?
The form collects the requester’s signature, identifying number, copies of letters of administration or testamentary, and details of the tax type and periods for which discharge is requested.
When is IRS Form 5495 due?
Do not file Form 5495 until after you file the tax returns listed on the front of the form. If requesting discharge for estate tax, you may file any time during the 3‑year period following the date Form 706 is filed.
Where do I file IRS Form 5495?
Send the request to the Internal Revenue Service Center where you filed the returns listed on the front of the form. For gift tax reported on Form 709 or when an estate tax return Form 706 has been filed, use IRS Stop 824G, 7940 Kentucky Drive, Florence, KY 41042‑2915.
How do I complete IRS Form 5495?
Complete all required fields on Form 5495, attach copies of letters of administration or testamentary, and include any required schedules. Sign the form under penalties of perjury and provide your identifying number. If filing after Form 706, attach pages 1–3 and Schedules A‑I of Form 706. Mail the completed packet to the appropriate IRS Service Center.
What happens if IRS Form 5495 is filed incorrectly?
Providing false information may subject you to penalties, and failure to provide required information may delay or prevent processing of the discharge request.
Can I submit Form 5495 before filing the tax returns listed on the front?
The form instructs not to file until those returns are filed. Verify that all listed returns have been filed before sending Form 5495.
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