4421

Declaration Executor's Commissions and Attorney's Fees

Agency
IRS
Revision
Rev. 4-1987
Fillable fields
14
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 4421 online
Page 1 of form 4421

Form 4421: Declaration of Executor's Commissions and Attorney's Fees

Form 4421 is a one-page IRS declaration, made under penalties of perjury, of the total executor's commissions to administer an estate and the total attorney's fees that have been agreed upon, and how they have been or will be paid. It names the estate and the date of death, then lists each payee with the amount and date paid or to be paid.

The declaration also states how much of those commissions or fees has been or will be claimed as an income tax deduction. It says the IRS will be notified if the amounts or dates change, or if an election is made to claim commissions or fees deducted on the estate tax return as an income tax deduction, and that any resulting estate tax will be paid.

The PDF prints no filing instructions. You can fill it out free in your browser on this page and download the result without an account.

Top of page 1 of Form 4421: Declaration of Executor's Commissions and Attorney's Fees, as printed by IRS

What's on Form 4421

Estate and date of death

The name of the estate and the decedent's date of death at the top of the form.

Declaration of totals

The names of the declarants and the dollar totals of commissions to administer the estate and of attorney's fees agreed upon.

Payee table

Columns for the name and address of each payee, the payee's social security number, the total amount paid or to be paid, and the date paid or to be paid.

Income tax deduction amount

The part of the commissions or fees that has been or will be claimed as an income tax deduction, with the notification statement.

Signatures and Privacy Act Notice

Four signature and date lines, two for executors or administrators and two for attorneys, with the Privacy Act Notice on the back.

How to fill out Form 4421

  1. 1

    Identify the estate

    Enter the name of the estate and the date of death.

  2. 2

    Declarants and totals

    Enter the names of the people making the declaration, the total commissions to administer the estate and the total attorney's fees agreed upon.

  3. 3

    List each payee

    For each payee, enter the name and address, social security number, total amount paid or to be paid, and the date paid or to be paid.

  4. 4

    Income tax deduction

    Enter the amount of the commissions or fees shown that has been or will be claimed as an income tax deduction.

  5. 5

    Sign and date

    The executor or administrator and the attorney sign and date on the lines provided.

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What the declaration commits to

Penalties of perjury

The declarants state the agreed commissions and fees under penalties of perjury.

Changes

The form says the IRS will be notified if the amounts or dates change, or if an election is made to claim commissions or fees deducted on the estate tax return as an income tax deduction, and any resulting estate tax will be paid.

Reporting by recipients

The form says the recipients of these commissions and fees will report them for income tax purposes for the year received.

Where to send it

The form does not print a mailing address, deadline or the return it goes with. Its Privacy Act Notice says to call or visit any Internal Revenue Service office with questions about filing.

Related forms

Who signs Form 4421?

  • Executors or administrators

    The form has two signature lines for the executor or administrator of the estate, each with a date.

  • Attorneys for the estate

    Two more signature lines are for the attorney, each with a date.

  • Payees listed on the form

    Each person receiving commissions or fees is listed by name, address and social security number. The form says the recipients will report them for income tax purposes for the year received.

  • Who receives it

    The form is issued by the Internal Revenue Service and says the IRS will be notified of any changes. It does not print a mailing address or a due date.

The form is a declaration by the people who administer the estate and the attorneys paid from it, not by the heirs.

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Questions about Form 4421

Who signs Form 4421?

The executor or administrator of the estate and the attorney. The form has two signature lines for each.

What does the payee table ask for?

The name and address of each payee, the payee's social security number, the total amount paid or to be paid, and the date paid or to be paid.

What happens if the amounts change later?

The form says the IRS will be notified if the amounts or dates are changed, and any resulting estate tax will be paid.

Does Form 4421 have instructions?

The PDF prints no filing instructions. Its back page holds only the Privacy Act Notice, which says to call or visit any Internal Revenue Service office with questions about filing.