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

Form 5495 provides guidance under sections 2204 and 6905 for executors of estates and fiduciaries of decedent's trusts. The form, filed after regular filing of an Estate, Gift, or Income tax return for a decedent, is used by the executor or fiduciary to request discharge from personal liability for any deficiency for the tax and periods shown on the form.

The latest form for Request for Discharge from Personal Liability Under Internal Revenue Code Section 2204 or 6905. (Form 5495) expires 2022-04-30 and can be found here.