OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

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

ICR 202506-1545-010 · OMB 1545-0432 · Active

Forms and Documents
DocumentTypeStatusAvailability
Form 5495 Request for Discharge From Personal Liability Under Internal Revenue Code Section 2204 or 6905 Form and Instruction Unchanged Repair queued
Form 5495 Form 5495 Form and Instruction Unchanged Missing upstream
Supporting Statement 1545-0432 (2025)-Clean.docx Supporting Statement A Uploaded 2025-06-23 Repair queued
Supporting Statement 1545-0432 (2025)-Clean.docx Supporting Statement A Uploaded 2025-06-23 Repair queued
IC Document Collections
IC IDCollectionTypeStatusForm
129915 Form 5495 Form and Instruction UnchangedRequest for Discharge From Personal Liability Under Internal Revenue Code Section 2204 or 6905
129915 Form 5495 Form and Instruction Unchanged
ICR Details
1545-0432 202506-1545-010
Active 202203-1545-001
TREAS/IRS
Request for Discharge from Personal Liability Under Internal Revenue Code Section 2204 or 6905. (Form 5495)
Extension without change of a currently approved collection   No
Regular
Approved without change 09/11/2025
Retrieve Notice of Action (NOA) 08/01/2025
  Inventory as of this Action Requested Previously Approved
09/30/2028 36 Months From Approved 09/30/2025
25,000 0 25,000
306,500 0 306,500
0 0 0
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.
US Code: 26 USC 6905 Name of Law: Discharge of executor from personal liability fordecedent's income and gift taxes
   US Code: 26 USC 2204 Name of Law: Discharge of fiduciary from personal liability
  
None
Not associated with rulemaking
  90 FR 16773 04/21/2025
90 FR 36283 08/01/2025
No
1
IC Title Form No. Form Name
Form 5495 5495 Request for Discharge From Personal Liability Under Internal Revenue Code Section 2204 or 6905
  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 25,000 25,000 0 0 0 0
Annual Time Burden (Hours) 306,500 306,500 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$19,417
No
    Yes
    Yes
No
No
No
No
Vikki Vrooman 202 317-5884
  No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
 
 
 
 
 
 
 
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
 
 
 
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
08/01/2025