Federal Declaration Executor's Commissions and Attorney's Fees

Declaration Executor's Commissions and Attorney's Fees
Form 4421 (Rev. 4-1987)
Department of the Treasury
Internal Revenue Service

DECLARATION
Executor's Commissions and Attorney's Fees

Estate of:
Date of Death:
I (We)
penalties of perjury that my (our) total commissions of $
estate and total attorney's fees of $
will be paid as follows:
Social Security
Number of Payee

Name and Address
of Payee

declare under
to administer this
have been agreed upon and have been or

Total Amount
Paid or to be Paid

Date Paid
or to be Paid

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)

For Privacy Act Notice, see back of form.

Cat. No. 41641V

Form 4421 (Rev. 4-1987)

Privacy Act Notice
Under the Privacy Act of 1974, we must tell you:
Our legal right to ask for the information and
whether the law says you must give it.
What major purposes we have in asking for it, and
how it will be used.
What could happen if we do not receive it.

We ask for tax return information to carry out the Internal Revenue laws-of the United States. We need it
to figure and collect the right amount of tax.
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.

The law covers: Tax returns and any papers
filed with them. Any questions we need to ask
you so we can:
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.
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.

If you do not file a return, do not provide the information 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 exemptions, 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.
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.