Form 4810, Request for Prompt Assessment Under Internal Revenue Code Section 6501(d)
Form 4810 lets a fiduciary ask the IRS to shorten the window for assessing extra tax on a decedent’s returns or a dissolving corporation’s returns, so the estate or company can be closed out sooner.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 4810?
Normally the IRS has years to audit a filed return and assess additional tax. Section 6501(d) lets the fiduciary of a decedent’s estate or a dissolving corporation request a prompt assessment, which generally shortens that window to 18 months from the date the IRS receives the request. Form 4810 is the written request.
The request only covers returns that have already been filed, and it does not shield anyone from assessment for fraud or for substantial omissions of income. It is filed separately from any tax return, with documentation showing the fiduciary’s authority to act.
Who files 4810?
- Executors and administrators who want to distribute an estate without a long audit exposure
- Trustees or other fiduciaries responsible for a decedent’s final income tax returns
- Officers or fiduciaries winding down a corporation that is dissolving
- Personal representatives who need certainty before making final distributions to heirs
How to fill out 4810
- Enter the name, address, and taxpayer identification number of the estate or corporation, and your own name and title as fiduciary.
- List each return you want promptly assessed: form number, tax period, date filed, and the IRS office where it was filed.
- Attach proof of your authority, such as letters testamentary or letters of administration, if you have not already filed Form 56.
- Download the completed PDF, sign and date it as fiduciary.
- Mail it to the IRS office shown in the form instructions. Keep a copy with the estate or corporate records.
Quick fill 4810 on this page
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Frequently asked questions
What does a prompt assessment actually do?
It generally cuts the period the IRS has to assess additional tax on the listed returns to 18 months from receipt of the request, instead of the usual longer statute of limitations. That lets the fiduciary close the estate or corporation with less risk of a later bill.
Can I file Form 4810 for returns that have not been filed yet?
No. The request applies only to returns already filed. File the outstanding returns first, then submit Form 4810 listing them.
Does Form 4810 stop the IRS from ever assessing tax?
No. It shortens the assessment window but does not apply in cases involving fraud, certain substantial omissions, or returns not listed on the request. See the current instructions at irs.gov for the exceptions.