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Title 26 — Internal Revenue CodeRelease 119-73

§6905 Discharge of Executor From Personal Liability for Decedent’s Income and Gift Taxes

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 71— TRANSFEREES AND FIDUCIARIES › § 6905

Last updated Apr 6, 2026|Official source

Summary

An executor handling a deceased person's estate can be personally on the hook for the person's unpaid income and gift taxes. To get protection, the executor can file a written application with the IRS after the tax returns are filed. The IRS may then notify the executor of the amount owed. Once the executor pays that amount, or once 9 months pass after the application with no notice from the IRS, the executor is released from personal liability for any additional tax later found due and gets a written record of the discharge. This applies to the executor or administrator appointed and acting within the United States.

Full Legal Text

Title 26, §6905

Internal Revenue Code — Source: USLM XML via OLRC

(a)In the case of liability of a decedent for taxes imposed by subtitle A or by chapter 12, if the executor makes written application (filed after the return with respect to such taxes is made and filed in such manner and such form as may be prescribed by regulations of the Secretary) for release from personal liability for such taxes, the Secretary may notify the executor of the amount of such taxes. The executor, upon payment of the amount of which he is notified, or 9 months after receipt of the application if no notification is made by the Secretary before such date, shall be discharged from personal liability for any deficiency in such tax thereafter found to be due, and shall be entitled to a receipt or writing showing such discharge.
(b)For purposes of this section, the term “executor” means the executor or administrator of the decedent appointed, qualified, and acting within the United States.
(c)For discharge of executor from personal liability for taxes imposed under chapter 11, see section 2204.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1976—Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing. 1970—Subsec. (a). Pub. L. 91–614, § 101(f), substituted “9 months” for “1 year”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1970 Amendment Pub. L. 91–614, title I, § 101(f), Dec. 31, 1970, 84 Stat. 1838, provided that the amendment made by that section is effective with respect to the estates of decedents dying after Dec. 31, 1973.

Effective Date

Section effective with respect to decedents dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91–614, set out as an

Effective Date

of 1970 Amendment note under section 2032 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6905

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73