Form 4421, Declaration of Executor’s Commissions and Attorney’s Fees
Form 4421 is a short declaration used in estate tax cases to state what the executor and attorney have been paid or will be paid. Fill in the official PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 4421?
Form 4421, Declaration: Executor’s Commissions and Attorney’s Fees, supports the deductions an estate claims on its federal estate tax return for executor commissions and attorney fees. The executor and the attorney state the amounts paid or agreed upon, and who will receive them.
The declaration also records that the recipients will report those amounts as taxable income. The IRS may request it while examining an estate tax return or before issuing a closing letter, so the amounts should match what the estate deducted on Form 706.
Who files 4421?
- Executors and administrators of estates that deducted executor commissions on the federal estate tax return
- Attorneys for an estate whose fees were claimed as a deduction on Form 706
- Estate representatives responding to an IRS request during the review of an estate tax return
How to fill out 4421
- Enter the decedent’s name, date of death, and the estate’s identifying information at the top.
- State the executor’s commissions: amounts already paid and amounts remaining to be paid, and to whom.
- State the attorney’s fees the same way, listing each recipient and amount.
- Have the executor and attorney sign the declarations confirming the amounts will be reported as income.
- Download the completed PDF and send it to the IRS office handling the estate tax return, keeping a copy with the estate records.
Quick fill 4421 on this page
Prefer to see the form itself while you type? Open 4421 in the editor to fill it on the actual pages, add a signature, and download.
Frequently asked questions
Why does the IRS want Form 4421?
Executor commissions and attorney fees are deductible by the estate but taxable income to the people who receive them. The declaration confirms both sides of that: the amounts deducted and the recipients who will report them.
Does every estate need to file Form 4421?
No. It generally comes up only for estates that file Form 706 and claim these deductions, usually when the IRS asks for it during its review. Follow the instructions from the IRS office handling the estate.