Form 4810

Form 4810

A form that one files with the IRS to request quick assessment of taxes. On the form, one lists the other forms filed for which the quick assessment is requested. Form 4810 may not be filed before one has filed these other forms.
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* File Form 4810 to obtain prompt assessment of the decedent's income tax, employment tax, and gift tax liabilities.
The request for prompt assessment may be made using Form 4810, but may also be made in a separate letter filed with the IRS Service Center where the relevant tax returns were filed (not where the estate tax return would be filed, as is the case with Form 5495).
By filing Form 4810 simultaneously (but separately) with Form 5495 the PR benefits the estate and its beneficiaries in addition to providing the PR with the added protection of discharge from personal liability.
However, filing Form 4810 does not extend the regular statute beyond three years from the date the return is filed.
Thus, filing Form 4810 will not reduce the assessment period for the shareholders.
In addition to the review of the prior year's tax returns, the personal representative should also notify the Internal Revenue Service of his or her fiduciary relationship by filing IRS Form 56 (Appendix A).(16) Additionally, the personal representative should file a request for a prompt assessment by filing Form 4810 (Appendix B).(17) Under Code Section 6501(d), the personal representative may shorten to 18 months the normal three-year statute of limitations for the assessment of additional tax.(18)
IRS Form 4810, Request for Prompt Assessment under Internal Revenue Code Section 6501(d), must be filed by the deceased taxpayers personal representative with the District or Service Center where the taxpayers returns have been filed.
After a final return has been filed, a taxpayer's representative may reduce this time to 18 months, by filing Form 4810, Request for Prompt Assessment Under Internal Revenue Code Section 6501(d).
The request is made by filing Form 4810, Request for Prompt Assessment Under Internal Revenue Code Section 6501(d), with the IRS Service Center in which the return was filed.
This request can be made using Form 4810, Request for Prompt Assessment Under Sec.
Caution: Form 4810 may only be used in connection with income tax returns.
* Prompt assessment: Consider a request for prompt assessment of tax on the final income tax return; file Form 4810, Request for Prompt Assessment Under Internal Revenue Code Section 6501(d).