IRS Form 4810 – IRS Forms, Instructions, Pubs 2026 – In the complex world of tax administration, certain situations call for expedited processes to provide clarity and closure. One such tool is IRS Form 4810, officially titled “Request for Prompt Assessment Under Internal Revenue Code Section 6501(d).” This form allows specific taxpayers or their representatives to ask the IRS to accelerate the review of tax liabilities, shortening the standard assessment period. Whether you’re handling a decedent’s estate or overseeing a dissolving corporation, understanding Form 4810 can help streamline tax obligations and reduce uncertainty.
This guide covers everything you need to know about IRS Form 4810, including its purpose, eligibility, filing process, and benefits. We’ll draw from official IRS resources to ensure accuracy and relevance for 2026.
What Is IRS Form 4810?
IRS Form 4810 is a specialized document used to request a prompt assessment of taxes. It invokes Internal Revenue Code (IRC) Section 6501(d), which permits the IRS to limit the time for assessing additional taxes to 18 months from the date the request is received. Normally, the IRS has three years to assess taxes after a return is filed, but this form provides a faster path for qualifying scenarios.
The form itself is a one-page document (with instructions on the back) that requires details about the requester, the type of tax, and the relevant returns. It’s revised as of August 2022, and the latest version is available for download from the IRS website.
Purpose of Form 4810: Why Request a Prompt Assessment?
The primary goal of Form 4810 is to expedite the IRS’s review and potential assessment of additional taxes. This is particularly useful in situations where prolonged uncertainty could complicate matters, such as estate settlements or corporate dissolutions. By filing this form, you essentially ask the IRS to “fast-track” their audit or confirmation process, confirming either that no additional tax is due or assessing any owed amounts within a shortened timeframe.
Key benefits include:
- Reduced Assessment Period: Cuts the standard three-year statute of limitations to 18 months.
- Timely Resolution: Helps fiduciaries close estates or wind down businesses more quickly.
- Closure on Liabilities: Provides peace of mind by limiting the window for IRS adjustments.
This process applies only to the taxes and periods specified in the request and doesn’t affect the taxpayer’s right to refunds or other claims.
Who Should File IRS Form 4810?
Not everyone can use Form 4810—it’s designed for specific representatives:
- Fiduciaries for Decedents’ Estates: Executors, administrators, or personal representatives handling a deceased person’s taxes.
- Representatives of Dissolving Corporations: Those managing the wind-down of a business entity.
If you’re an individual taxpayer without these circumstances, this form may not apply. For estates, the personal representative can file to reduce assessment time, aiding in faster distribution of assets. For corporations, it’s useful when dissolution is complete, in progress, or planned.
When Should You File Form 4810?
Timing is critical:
- File after submitting the relevant tax returns (e.g., income, gift, employment, or excise taxes).
- Do not file for returns that haven’t been submitted yet—submit separate requests for those later.
- The 18-month clock starts when the IRS receives your valid request.
It’s ideal to file as soon as possible after the returns to maximize the benefits of the shortened period.
How to Complete IRS Form 4810: Step-by-Step
Filling out Form 4810 requires careful attention to detail. Here’s a breakdown based on the form’s structure:
- Requester’s Information: Enter your name, title (e.g., Executor), address, city/state/ZIP, and daytime phone number. Use a physical address if possible; P.O. boxes have specific rules.
- Kind of Tax: Check the applicable box (Income, Gift, Employment, Excise).
- Tax Returns Details: List the form number, tax period ended, SSN/EIN, name/address on return, service center filed, and date filed. Include decedent’s spouse details if applicable.
- Corporate Dissolution (If Applicable): Check the box describing the dissolution status.
- Attachments: Indicate what you’re including, such as copies of returns or letters of administration.
- Request Statement: Sign under penalties of perjury, certifying the information’s accuracy and declaring no history of fraud penalties (or attach an explanation if applicable).
- Signature and Date: Include your identifying number.
If creating a custom request instead of using the form, ensure it includes all required elements like the section 6501(d) reference and return details.
Required Attachments for Form 4810
To process your request efficiently, attach:
- Copies of the listed tax returns (marked “COPY – DO NOT PROCESS AS ORIGINAL”).
- Letters of administration or testamentary to verify authority.
- Any other relevant documents (describe them).
- If you can’t certify no fraud history, a detailed explanation.
Missing items may delay processing.
Where to Mail IRS Form 4810?
Form 4810 cannot be e-filed—it must be printed and mailed. Send it to the IRS Service Center where the original returns were filed. For gift tax returns (Form 709), use: Internal Revenue Service, Stop 824G, 7940 Kentucky Drive, Florence, KY 41042-2915.
You can use U.S. mail or designated private delivery services (PDS) like FedEx or UPS (check www.irs.gov/PDS for the list). PDS cannot deliver to P.O. boxes.
Benefits and Considerations of Filing Form 4810
Filing can lead to quicker resolution, which is invaluable for estate administration or business closures. However, note that:
- The prompt assessment applies only to additional taxes, not refunds.
- It doesn’t prevent the IRS from assessing taxes within the 18 months.
- Always consult a tax professional, as errors could complicate matters.
In some cases, the IRS may not acknowledge receipt immediately, so keep records of mailing.
Download IRS Form 4810 PDF
The official PDF is available at https://www.irs.gov/pub/irs-pdf/f4810.pdf. Ensure you’re using the latest revision for compliance.
For more details, visit the IRS website or speak with a qualified tax advisor to tailor this to your situation. By leveraging Form 4810, you can navigate tax assessments with greater efficiency in 2026.