of Payee
Department of the Treasury
Internal Revenue Service
DECLARATION
Executor's Commissions and Attorney's Fees
Estate of:
Date of Death:
declare under
I (We)
to administer this
penalties of perjury that my (our) total commissions of $
have been agreed upon and have been or
estate and total attorney's fees of $
will be paid as follows:
Date PaidSocial Security
Total Amount
Name and Address
or to be PaidPaid or to be Paid
Number of Payee
has been or will be claimed as
Of the commissions or fees shown above, only $
an income tax deduction. If the amounts or dates are changed, or if an election is made to claim
commissions or fees deducted on the estate tax return as an income tax deduction, the Internal Revenue
Service will be notified, and any resulting estate tax will be paid. The recipients of these commissions and
fees will report them for income tax purposes for the year received.
(Signature of Executor or Administrator)
(Date)
(Signature of Executor or Administrator)
(Date)
(Signature of Attorney)
(Date)
(Signature of Attorney)
(Date)
Form 4421 (Rev. 4-1987)
For Privacy Act Notice, see back of form.
Cat. No. 41641V
Privacy Act Notice
Under the Privacy Act of 1974, we must tell you:
We ask for tax return information to carry out the In-
ternal Revenue laws-of the United States. We need it
to figure and collect the right amount of tax.
Our legal right to ask for the information and
whether the law says you must give it.
We may give the information to the Department of
Justice and to other Federal agencies, as provided by
law. We may also give it to cities, States, the District
of Columbia, and U.S. commonwealths or
possessions to carry out their tax laws. And we may
give it to foreign governments because of tax treaties
they have with the United States.
What major purposes we have in asking for it, and
how it will be used.
What could happen if we do not receive it.
The law covers: Tax returns and any papers
filed with them. Any questions we need to ask
you so we can:
If you do not file a return, do not provide the infor-
mation we ask for, or provide fraudulent information,
the law provides that you may be charged penalties
and, in certain cases, you may be subject to criminal
prosecution. We may also have to disallow the exemp-
tions, exclusions, credits, deductions, or adjustments
shown on the tax return. This could make the tax
higher or delay any refund. Interest may also be
charged.
Complete, correct, or process your return.
Figure your tax.
Collect tax, interest, or penalties.
Our legal right to ask for information is Internal
Revenue Code sections 6001, 601 1, and 6012(a),
and their regulations. They say that you must file a
return or statement with us for any tax you are liable
for. Code section 6109 and its regulations say that
you must show your social security number on what
you file. This is so we know who you are, and can
process your return and papers.
Please keep this notice with your records. It may help
you if we ask you for other information.
If you have questions about the rules for filing and
giving information, please call or visit any Internal
Revenue Service office.
This is the only notice we must give you to explain the
Privacy Act. However, we may give you other notices
if we have to examine your return or collect any tax,
interest, or penalties.
You must fill in all parts of the tax form that apply to
you. But you do not have to check boxes for the
Presidential Election Campaign Fund.