4810 Request for Prompt Assessment Under Internal Revenue Cod

4810

Request for Prompt Assessment Under
Internal Revenue Code Section 6501(d)

OMB No. 1545-0430

Department of the Treasury
Internal Revenue Service

See instructions on back.
Go to www.irs.gov/Form4810 for the latest information.

For IRS Use Only

Form
(Rev. August 2022)

Kind of tax

Requester’s name

Income
Gift
Employment

Title

Excise
Number, street, and room or suite no. (If a P.O. box, see instructions.)

City, town, or post office, state, and ZIP code

Daytime phone number

Tax Returns for Which Prompt Assessment of Any Additional Tax Is Requested
Form
Number

Tax Period
Ended

SSN/EIN on
Return

Name and Address Shown on Return

Service Center Where Filed

Date Filed

Spouse’s social security number

If applicable, provide the name of decedent’s spouse (surviving or deceased).

If corporate income tax returns are included, check the applicable box below:
Dissolution has been completed.
Dissolution has begun and will be completed either before or after the 18-month period of limitation.
Dissolution has not begun but will begin before the 18-month period of limitation expires and will be completed either before or after that
period expires.
Attached are copies of:
The returns listed above.
Letters of administration or letters testamentary.
Other (describe):
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).
Under penalties of perjury, I declare that I have examined this request, including accompanying schedules and statements, and to the best of my knowledge
and belief, it is true, correct, and complete.

Sign
Here

I certify that I have never been assessed any penalties for civil fraud for any federal or state tax matter nor have I been charged with, indicted for,
or convicted of fraud. If you cannot certify this statement, attach a detailed statement explaining the circumstances under which you were
assessed a penalty, charged with, indicted for, or convicted of fraud.

Signature of requester

For Privacy Act and Paperwork Reduction Act Notice, see back of form.

Date

Identifying number
Cat. No. 42022S

Form 4810 (Rev. 8-2022)

Form 4810 (Rev. 8-2022)

General Instructions
Section references are to the Internal Revenue Code
unless otherwise noted.

Future Developments
For the latest information about developments related to
Form 4810 and its instructions, such as legislation
enacted after they were published, go to www.irs.gov/
Form4810.

Purpose of Form
Use Form 4810 to request prompt assessment of tax.
Attach to your request the documentation requested on
Form 4810. If you prefer to use your own format, your
request must list the same information as requested on
this form and include the applicable attachments.
Specifically, 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. Also, your request must clearly show:
• It is a request for prompt assessment under section
6501(d);
• The kind of tax and the tax periods involved;
• The name and social security number (SSN) or
employer identification number (EIN) shown on the return
(copies of the returns may be attached to help identify the
return; write at the top of the return copy: “COPY - DO
NOT PROCESS AS ORIGINAL”); and
• The date and location of the IRS office where the
returns were filed.

When To File

Page

2

Privacy Act and Paperwork Reduction Act Notice. We
ask for the information on this form to carry out the
Internal Revenue laws of the United States. We collect
this information under the authority under Internal
Revenue Code section 6501(d). We need it to ensure that
you are complying with these laws and to allow us to
figure and collect the right amount of tax. You are not
required to request prompt assessment; however, if you
do so, you are required to provide the information
requested on this form. Failure to provide the information
may delay or prevent processing your request. Section
6109 requires you to provide the requested taxpayer
identification numbers.
You are not required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or its
instructions must be retained as long as their contents
may become material in the administration of any Internal
Revenue law. Generally, tax returns and return
information are confidential as required by section 6103.
However, section 6103 allows or requires the IRS to
disclose or give such information shown on your Form
4810 to the Department of Justice to enforce the tax
laws, both civil and criminal, and to cities, states, the
District of Columbia, and U.S. commonwealths or
possessions. We may also disclose this information to
other countries under a tax treaty, to federal and state
agencies to enforce federal nontax criminal laws, or to
federal law enforcement and intelligence agencies to
combat terrorism.
The time needed to complete and file this form and
related schedules will vary depending on individual
circumstances. The estimated average times are:

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.

Recordkeeping . . . . . . . . . .

Where To File

Copying, assembling, and
sending the form to the IRS . . . . . . . . 0 min.

Send your request to the Internal Revenue Service Center
where you filed the returns for which you are requesting
prompt assessment. However, if this is related to gift tax
reported on a Form 709, send to:
Internal Revenue Service
Stop 824G
7940 Kentucky Drive
Florence, KY 41042-2915
Private delivery services. You can use certain private
delivery services (PDSs) designated by the IRS, in
addition to the United States mail, to file Form 4810. Go
to www.irs.gov/PDS for the current list of designated
services. The PDS can tell you how to get written proof of
the mailing date.

▲
!

CAUTION

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.

Learning about the law or the form
Preparing the form

5 hr., 30 min.

. . . .

18 min.

. . . . . . . . . .

24 min.

If you have comments concerning the accuracy of
these time estimates or suggestions for making this
request simpler, we would be happy to hear from you.
You can send us comments through www.irs.gov/
FormComments. Or you can write to:
Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Do not send Form 4810 to this address. Instead, see
Where To File, earlier.