Updated October 18, 2026. Quick answer: With Form 4810 you attach proof of your authority and, if you wish, copies of the returns. File it only after the returns are filed, send it to the service center where they were filed, and use the Postal Service for a P.O. box. The attachments come from the estate’s court papers and the filed returns.
What to attach
The form lists what is attached: “Attached are copies of:” “The returns listed above.” and “Letters of administration or letters testamentary.” The instructions say “Attach to your request the documentation requested on Form 4810.” Copies of the returns are optional, and the instructions give a marking: “write at the top of the return copy:” the words “DO NOT PROCESS AS ORIGINAL”.
The overview of the form is on the Form 4810 page.
When to file
“Do not file Form 4810 requesting prompt assessment until after you file the tax returns listed on the front of this form.” “You must submit a separate request for prompt assessment for any tax returns filed after this Form 4810.” The Form 1041 filing date is covered on the Form 1041 due date and extension page.
Where to send it
“Send your request to the Internal Revenue Service Center where you filed the returns for which you are requesting prompt assessment.” There is one exception: “However, if this is related to gift tax reported on a Form 709, send to:” the address printed in the instructions on your copy of the form.
Private delivery services and P.O. boxes
“You can use certain private delivery services (PDSs) designated by the IRS, in addition to the United States mail, to file Form 4810.” “PDSs can’t deliver items to P.O. boxes.” “You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.”
What Publication 559 adds for executors
Publication 559 explains why an executor would use the request. “The IRS ordinarily has 3 years from the date an income tax return is filed, or its due date, whichever is later, to charge any additional tax due.” “However, as a personal representative, you may request a prompt assessment of tax after the return has been filed.” “This reduces the time for making the assessment to 18 months from the date the written request for prompt assessment was received.”
“This request can be made for any tax return (except the estate tax return) of the decedent or the decedent’s estate.” “This may permit a quicker settlement of the tax liability of the estate and an earlier final distribution of the assets to the beneficiaries.” On filing method: “Form 4810 can be used for making this request.” “It must be filed separately from any other document.”
Where it goes next
Once the request is sent, the next steps are the estate’s own: the executor’s other forms are listed on the estate planning checklist page, and the estate income tax return is explained on the Form 1041 for estates page.
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.
The Publication 559 passage is from the edition for 2025 returns. Check the current publication for your year.
Common mistakes
- Mailing a copy of the return without marking it. The instructions say to write “DO NOT PROCESS AS ORIGINAL” at the top of a return copy.
- Sending a P.O. box request by private carrier. The instructions say “PDSs can’t deliver items to P.O. boxes.”
- Combining Form 4810 with other papers. Publication 559 says “It must be filed separately from any other document.”
Related: Form 4810, Form 1041 due date and extension, final tax return for a deceased person, and estate planning checklist.
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.