Decedent and requester
The decedent's name, date of death and Social Security number, and the requester's name, title, address and daytime phone number.
5495
Request for Discharge from Personal Liability Under Internal Revenue Code Section 2204 or 6905
- Agency
- IRS
- Revision
- Rev. December 2008
- Fillable fields
- 80
- Pages
- 3
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 5495: Request for Discharge From Personal Liability Under Section 2204 or 6905
Form 5495 is the Request for Discharge From Personal Liability Under Internal Revenue Code Section 2204 or 6905. The IRS says the executor representing a decedent's estate or a fiduciary of a decedent's trust files it to request a discharge from personal liability for the decedent's income, gift and estate taxes.
The instructions on the back of the form say that ordinarily the IRS has 3 years after an income tax, gift tax or estate tax return has been filed to assess tax. Nine months, or 6 months for a fiduciary's request, after the IRS receives the request or the earlier payment of any amount the IRS determines is owed, the executor or fiduciary is discharged from personal liability for any deficiency later found to be due.
You can fill out Form 5495 free in your browser on this page and download the result without an account.
What's on Form 5495
Kind of tax
Three boxes: Income, Gift and Estate.
Tax returns table
For each return: form number, tax period ended, SSN or EIN on the return, name and address shown on the return, service center where filed and date filed.
Spouse
If applicable, the name and Social Security number of the decedent's spouse, surviving or deceased.
Attachments
Boxes for copies of the returns listed, copies of letters of administration or letters testamentary, and Other, with space to describe.
Request and signature
The request for discharge under section 2204 or 6905, a declaration under penalties of perjury, a certification about fraud, and the requester's signature, date and identifying number.
How to fill out Form 5495
- 1
Decedent
Enter the decedent's name, date of death and Social Security number.
- 2
Requester
Enter the requester's name, title, street address, city, state and ZIP code, and daytime phone number. Then check the kind of tax.
- 3
Returns
List each return for which discharge is requested, with its form number, tax period, SSN or EIN, name and address, service center and filing date.
- 4
Spouse
If applicable, enter the name and Social Security number of the decedent's spouse.
- 5
Attachments
Check the items attached. The instructions say that if the form is filed after Form 706, a copy of pages 1 to 3 and Schedules A through I of Form 706 is attached. Filed with the estate tax return, no extra copy is needed.
- 6
Sign
Sign, date and enter the identifying number. If the fraud certification can't be made, the form says to attach a detailed statement explaining the circumstances.
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When and where to file
When to file
Not until after the income or gift tax returns listed are filed. For estate tax, the form can be attached to Form 706 or filed any time during the 3-year period after Form 706 is filed.
Where to file
The updated note at the front of the PDF says to send it to the IRS service center where the listed returns were filed, with a separate Form 5495 for each service center when returns were filed at different ones.
Gift and estate tax address
For gift tax reported on Form 709, or when Form 706 has been filed, the note gives: Internal Revenue Service, Stop 824G, 7940 Kentucky Drive, Florence, KY 41042-2915.
Later returns
The instructions say a separate request is submitted for any tax returns filed after this Form 5495.
Bond
In certain cases where the date for payment of the estate tax has been extended, the instructions say the IRS may require a bond as a condition for discharge.
Own format
A written request in your own format can be used if it lists the same information as the form and includes the applicable attachments.
Related forms
706
United States Estate (and Generation-Skipping Transfer) Tax Return
316 fields, 5 pages
709
United States Gift (and Generation-Skipping Transfer) Tax Return
1,851 fields, 10 pages
4810
Request for Prompt Assessment Under Internal Revenue Code Section 6501(d)
62 fields, 2 pages
56
Notice Concerning Fiduciary Relationship
72 fields, 2 pages
1041
U.S. Income Tax Return for Estates and Trusts
173 fields, 3 pages
Who files Form 5495?
The IRS page says the executor of a decedent's estate or the fiduciary of a decedent's trust files it. The request goes to the IRS.
Official sources and the blank
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Questions about Form 5495
Who can file Form 5495?
The IRS says the executor representing a decedent's estate or a fiduciary of a decedent's trust files it.
How long until the discharge takes effect?
The instructions say nine months, or 6 months for a fiduciary's request, after the IRS receives the request or the earlier payment of any amount the IRS determines is owed.
Can Form 5495 be filed with Form 706?
Yes. For estate tax, the instructions say it may be attached to Form 706 or filed any time during the 3-year period after Form 706 is filed.
Where do I send Form 5495?
To the service center where the listed returns were filed. For gift tax on Form 709, or when Form 706 has been filed, the form gives the IRS address in Florence, KY.
Do I have to use the IRS form?
No. The instructions allow your own format if the written request lists the same information as Form 5495 and includes the applicable attachments.
What does a trust fiduciary attach?
A fiduciary requesting discharge under section 2204 checks Other and includes a copy of the trust instrument, a list of assets transferred from the decedent to the trust and any other relevant information.