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Title 26, Internal Revenue CodeRelease 119-110

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

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

Last updated Sep 22, 2026|Official source

Summary

An executor can ask the Treasury Secretary in writing, after the decedent’s tax return is filed and in the form the Secretary requires, to be released from personal responsibility for the decedent’s income or chapter 12 taxes. The Secretary may tell the executor an amount to pay. If the executor pays that amount, or if 9 months pass after applying with no notice, the executor is released from later personal claims and gets a written receipt. Executor = the person appointed and acting as the decedent’s executor or administrator in the United States. For chapter 11 taxes, see section 2204.

Full Legal Text

Title 26, §6905

Internal Revenue Code, Source: USLM XML via OLRC

(a)Discharge of liability
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)Definition of executor (c) Cross reference
For purposes of this section, the term “executor” means the executor or administrator of the decedent appointed, qualified, and acting within the United States.

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

Sep 22, 2026

Release point: 119-110