IRS · Official form

Form 5495, Request for Discharge from Personal Liability Under Internal Revenue Code Section 2204 or 6905

Form 5495 lets an executor or fiduciary ask the IRS to release them from personal liability for a decedent’s income, gift, and estate taxes. Fill in the official PDF online and download it to mail to the IRS.

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What is 5495?

Form 5495, Request for Discharge from Personal Liability, is filed by the executor of a decedent’s estate or the fiduciary of a decedent’s trust under Code sections 2204 and 6905. Filing it starts a fixed statutory period during which the IRS must notify the requester of any tax due; once that tax is paid, the executor or fiduciary is discharged from personal liability for those taxes.

The discharge protects the personal assets of the executor or fiduciary, not the estate itself. The estate’s assets can still be used to satisfy any tax the decedent owed, so this form is about limiting the representative’s personal exposure while they administer the estate.

Who files 5495?

Executors or administrators of a decedent’s estate seeking discharge from personal liability for the decedent’s income and gift taxes
Executors requesting discharge from personal liability for estate tax under section 2204
Fiduciaries of a decedent’s trust seeking similar protection under section 6905
Personal representatives who want certainty about outstanding tax before distributing estate assets

How to fill out 5495

Enter the decedent’s name, Social Security number, and date of death, along with your name and capacity as executor or fiduciary.
Identify the kinds of tax and the periods for which you are requesting discharge, such as income, gift, or estate tax years.
Attach documentation of your appointment as executor or fiduciary if the instructions require it.
Sign and date the request, then download the completed PDF.
Mail the form to the IRS office listed in the current instructions; the address depends on the type of tax involved, so check irs.gov before sending.

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Page 2 80 fields

Decedent’s name

Date of death

Social security number

Requester’s name

Title

Number, street, and room or suite no. (If a P.O. box, see instructions.)

City, town, or post office, state, and ZIP code

Income

Gift

Estate

Daytime phone number

Tax Returns for Which Discharge From Personal Liability is Requested. Row: Entry 1. Column: Form Number.

Entry 1. Tax Period Ended.

Entry 1. S S N / E I N on Return.

Entry 1. Name and Address Shown on Return. 3 lines available for entry.

Entry 1. Service Center Where Filed.

Entry 1. Date Filed.

Row: Entry 2. Column: Form Number.

Row: Entry 2. Column: Tax Period Ended.

Row: Entry 2. Column: S S N / E I N on Return.

Row: Entry 2. Column: Name and Address Shown on Return. 3 lines available for entry.

Row: Entry 2. Column: Service Center Where Filed.

Row: Entry 2. Column: Date Filed.

Row: Entry 3. Column: Form Number.

Row: Entry 3. Column: Tax Period Ended.

Row: Entry 3. Column: S S N / E I N on Return.

Row: Entry 3. Column: Name and Address Shown on Return. 3 lines available for entry.

Row: Entry 3. Column: Service Center Where Filed.

Row: Entry 3. Column: Date Filed.

Row: Entry 4. Column: Form Number.

Row: Entry 4. Column: Tax Period Ended.

Row: Entry 4. Column: S S N / E I N on Return.

Row: Entry 4. Column: Name and Address Shown on Return. 3 lines available for entry.

Row: Entry 4. Column: Service Center Where Filed.

Row: Entry 4. Column: Date Filed.

Row: Entry 5. Column: Form Number.

Row: Entry 5. Column: Tax Period Ended.

Row: Entry 5. Column: S S N / E I N on Return.

Row: Entry 5. Column: Name and Address Shown on Return. 3 lines available for entry.

Row: Entry 5. Column: Service Center Where Filed.

Row: Entry 5. Column: Date Filed.

Row: Entry 6. Column: Form Number.

Row: Entry 6. Column: Tax Period Ended.

Row: Entry 6. Column: S S N / E I N on Return.

Row: Entry 6. Column: Name and Address Shown on Return. 3 lines available for entry.

Row: Entry 6. Column: Service Center Where Filed.

Row: Entry 6. Column: Date Filed.

Row: Entry 7. Column: Form Number.

Row: Entry 7. Column: Tax Period Ended.

Row: Entry 7. Column: S S N / E I N on Return.

Row: Entry 7. Column: Name and Address Shown on Return. 3 lines available for entry.

Row: Entry 7. Column: Service Center Where Filed.

Row: Entry 7. Column: Date Filed.

Row: Entry 8. Column: Form Number.

Row: Entry 8. Column: Tax Period Ended.

Row: Entry 8. Column: S S N / E I N on Return.

Row: Entry 8. Column: Name and Address Shown on Return. 3 lines available for entry.

Row: Entry 8. Column: Service Center Where Filed.

Row: Entry 8. Column: Date Filed.

Row: Entry 9. Column: Form Number.

Row: Entry 9. Column: Tax Period Ended.

Row: Entry 9. Column: S S N / E I N on Return.

Row: Entry 9. Column: Name and Address Shown on Return. 3 lines available for entry.

Row: Entry 9. Column: Service Center Where Filed.

Row: Entry 9. Column: Date Filed.

Row: Entry 10. Column: Form Number.

Row: Entry 10. Column: Tax Period Ended.

Row: Entry 10. Column: S S N / E I N on Return.

Row: Entry 10. Column: Name and Address Shown on Return. 3 lines available for entry.

Row: Entry 10. Column: Service Center Where Filed.

Row: Entry 10. Column: Date Filed.

If applicable, provide the name of the decedent’s spouse (surviving or deceased)

Spouse’s social security number

Copies of returns listed above.

Copies of letters of administration or letters testamentary.

Other (describe):

Other (describe): 2 lines available for entry. Line 1.

Other (describe): 2 lines available for entry. Line 2.

I certify that I have never been assessed any penalties for civil fraud for any federal or state tax matter nor have I been charged with,

Identifying number

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Frequently asked questions

When should I file Form 5495?

Generally after the related tax returns have been filed. Many executors file it once the decedent’s final income tax return or the estate tax return is submitted, which starts the statutory window for the IRS to assert any additional tax.

Does the discharge wipe out the estate’s tax debt?

No. It only releases the executor or fiduciary from personal liability. The estate remains responsible for any tax owed, and the IRS can still collect from estate assets.

Form 5495, Request for Discharge from Personal Liability Under Internal Revenue Code Section 2204 or 6905

What is 5495?

Who files 5495?

How to fill out 5495

Quick fill 5495 on this page

Frequently asked questions

Related forms

Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return

Form 56, Notice Concerning Fiduciary Relationship

Form 1041, U.S. Income Tax Return for Estates and Trusts