Updated October 18, 2026. Quick answer: Form 4810 asks the IRS for a prompt assessment under section 6501(d). A personal representative of an estate can use it after the returns are filed, and attaches proof of authority such as letters testamentary or letters of administration. The return details on the form come from the returns already filed.
What Form 4810 is
The form is titled “Request for Prompt Assessment Under” Internal Revenue Code Section 6501(d). The instructions say “Use Form 4810 to request prompt assessment of tax.” The form’s request line reads “I request a prompt assessment of any additional tax for the kind of tax and periods shown above, as provided by Internal Revenue Code section 6501(d).”
Who may use it
Publication 559 addresses the executor: “as a personal representative, you may request a prompt assessment of tax after the return has been filed.” The instructions require proof of authority: “you must verify your authority to act for the taxpayers (for example, letters testamentary or letters of administration) and provide copies of the authorizing document.” For the executor’s wider duties see the final return page and IRS Form 56.
What to enter and where it comes from
The form lists “Tax Returns for Which Prompt Assessment of Any Additional Tax Is Requested”, with the form number, period, name and address, service center and filing date for each return. These come from your copies of the returns already filed. The instructions say the request must show “The kind of tax and the tax periods involved;” and “The date and location of the IRS office where the returns were filed.”
When, where and what to attach
The timing rule is “Do not file Form 4810 requesting prompt assessment until after you file the tax returns listed on the front of this form.” Attachments, filing place and delivery details are covered on the what to attach, when to file and where to send it page.
Where it goes next
The instructions say “Send your request to the Internal Revenue Service Center where you filed the returns for which you are requesting prompt assessment.” The estate income tax return is described on the Form 1041 for estates page, and the Form 1041 due date page covers when it is filed.
Edition and line numbers
This page reads Form 4810 as revised August 2022, which is the current file irs.gov served on 2026-10-18. The form is captioned “(Rev. August 2022)”. Check the revision date printed on your own form and use that revision’s wording and instructions, because a different revision can change them.
Common mistakes
- Filing the request first. The instructions say “Do not file Form 4810 requesting prompt assessment until after you file the tax returns listed on the front of this form.”
- Sending it without proof of authority. The instructions say you “must verify your authority to act for the taxpayers”.
- Assuming one request covers later returns. The instructions say “You must submit a separate request for prompt assessment for any tax returns filed after this Form 4810.”
Related: final tax return for a deceased person, IRS Form 56, Form 1041 for estates, Form 1041 due date and extension, and Form 4810 attachments and filing.
Sources
- Form 4810, Request for Prompt Assessment Under Internal Revenue Code Section 6501(d) (Rev. August 2022): https://www.irs.gov/pub/irs-pdf/f4810.pdf
- Publication 559, Survivors, Executors, and Administrators (for use in preparing 2025 returns): https://www.irs.gov/pub/irs-pdf/p559.pdf
Read from the IRS documents linked above on October 18, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.