Internal Revenue Code · 26 U.S.C.
§ 2204. Discharge of fiduciary from personal liability
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 2204
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- December 31, 1970 by Pub. L. 91–614
- Last amended
- August 13, 1981 by Pub. L. 97–34
- Amendments
- 3 dated changes in the source credit
- Length
- 4 subsections · 681 words · about 3 min to read
- Cross-references
- cites 6; cited by 7 Code sections and 5 other regulations
- Regulations
- 3 issued under this section
If the executor makes written application to the Secretary for determination of the amount of the tax and discharge from personal liability therefor, the Secretary (as soon as possible, and in any event within 9 months after the making of such application, or, if the application is made before the return is filed, then within 9 months after the return is filed, but not after the expiration of the period prescribed for the assessment of the tax in section 6501) shall notify the executor of the amount of the tax. The executor, on payment of the amount of which he is notified (other than any amount the time for payment of which is extended under sections 6161, 6163, or 6166), and on furnishing any bond which may be required for any amount for which the time for payment is extended, shall be discharged from personal liability for any deficiency in tax thereafter found to be due and shall be entitled to a receipt or writing showing such discharge.
If a fiduciary (not including a fiduciary in respect of the estate of a nonresident decedent) other than the executor makes written application to the Secretary for determination of the amount of any estate tax for which the fiduciary may be personally liable, and for discharge from personal liability therefor, the Secretary upon the discharge of the executor from personal liability under subsection (a), or upon the expiration of 6 months after the making of such application by the fiduciary, if later, shall notify the fiduciary (1) of the amount of such tax for which it has been determined the fiduciary is liable, or (2) that it has been determined that the fiduciary is not liable for any such tax. Such application shall be accompanied by a copy of the instrument, if any, under which such fiduciary is acting, a description of the property held by the fiduciary, and such other information for purposes of carrying out the provisions of this section as the Secretary may require by regulations. On payment of the amount of such tax for which it has been determined the fiduciary is liable (other than any amount the time for payment of which has been extended under section 6161, 6163, or 6166), and on furnishing any bond which may be required for any amount for which the time for payment has been extended, or on receipt by him of notification of a determination that he is not liable for any such tax, the fiduciary 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 evidencing such discharge.
For purposes of the second sentence of subsection (a) and the last sentence of subsection (b), an agreement which meets the requirements of section 6324A (relating to special lien for estate tax deferred under section 6166) shall be treated as the furnishing of bond with respect to the amount for which the time for payment has been extended under section 6166.
(Aug. 16, 1954, ch. 736, 68A Stat. 401; Pub. L. 91–614, title I, § 101(d)(1), (f), Dec. 31, 1970, 84 Stat. 1836, 1838; Pub. L. 94–455, title XIX, §§ 1902(a)(9), 1906(b)(13)(A), title XX, § 2004(d)(2), (f)(4), (6), Oct. 4, 1976, 90 Stat. 1805, 1834, 1870, 1872; Pub. L. 95–600, title VII, § 702(p)(1), Nov. 6, 1978, 92 Stat. 2937; Pub. L. 97–34, title IV, § 422(e)(1), (3), Aug. 13, 1981, 95 Stat. 316.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 2204
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 6 other sections
- § 6501 Limitations on assessment and collection
- § 6161 Extension of time for paying tax
- § 6163 Extension of time for payment of estate tax on value of reversionary or remainder interest in property
- § 6166 Extension of time for payment of estate tax where estate consists largely of interest in closely held business
- § 6324A Special lien for estate tax deferred under section 6166
- § 6103(e)(3) Confidentiality and disclosure of returns and return information
Cited by 7 Code sections
- § 2056A(b)(6) Qualified domestic trust
- § 6040(2) Cross references
- § 6314(c)(2) Receipt for taxes
- § 6324(a)(3) Special liens for estate and gift taxes
- § 6324A(d)(2) Special lien for estate tax deferred under section 6166
- § 6504(4) Cross references
- § 6905(c) Discharge of executor from personal liability for decedent’s income and gift taxes
Cited in 5 regulations not issued under it
- § 20.2002-1 Liability for payment of tax.
- § 20.6324A-1 Special lien for estate tax deferred under section 6166 or 6166A.
- § 301.6324-1 Special liens for estate and gift taxes; personal liability of transferees and others.
- § 301.6324A-1 Election of and agreement to special lien for estate tax deferred under section 6166 or 6166A.
- § 301.6905-1 Discharge of executor from personal liability for decedent's income and gift taxes.
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
Nearby sections
- § 2201 Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
- § 2202 Repealed
- § 2203 Definition of executor
- § 2204 Discharge of fiduciary from personal liability
- § 2205 Reimbursement out of estate
- § 2206 Liability of life insurance beneficiaries
- § 2207 Liability of recipient of property over which decedent had power of appointment
- § 2207A Right of recovery in the case of certain marital deduction property
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1981—Subsecs. (a) to (c). Pub. L. 97–34, § 422(e)(1), (3), struck out reference to section 6166A in subsecs. (a) and (b), and two such references in subsec. (c).
1978—Subsec. (d). Pub. L. 95–600 added subsec. (d).
1976—Subsec. (a). Pub. L. 94–455, §§ 1906(b)(13)(A), 2004(f)(6), substituted “6166 or 6166A” for “or 6166” after “6161, 6163” and struck out “or his delegate” in two places after “Secretary”.
Subsec. (b). Pub. L. 94–455, §§ 1902(a)(9), 1906(b)(13)(A), 2004(f)(4), (6), substituted “6166 or 6166A” for “or 6166” after “6161, 6163”, “has been” for “has not been” after “payment of which”, and struck out “or his delegate” after “Secretary”.
Subsec. (c). Pub. L. 94–455, § 2004(d)(2), added subsec. (c).
1970—Pub. L. 91–614, § 101(d)(1)(A), substituted “fiduciary” for “executor” in section catchline.
Subsec. (a). Pub. L. 91–614, §§ 101(d)(1)(B), (C), (f), designated existing provisions as subsec. (a), inserted “General Rule—” immediately preceding first sentence and permitted a discharge of the executor even where an extension of time has been granted under sections 6161, 6163, or 6166 of this title, where a bond, if required, is provided to assure payment of taxes for which the extension was granted, and substituted “9 months” for “1 year” in two places.
Subsec. (b). Pub. L. 91–614, § 101(d)(1)(D), added subsec. (b).
Statutory Notes and Related Subsidiaries
Effective Date of 1981 Amendment
Amendment by Pub. L. 97–34 applicable to estates of decedents dying after Dec. 31, 1981, see section 422(f)(1) of Pub. L. 97–34, set out as a note under section 6166 of this title.
Effective Date of 1978 Amendment
Pub. L. 95–600, title VII, § 702(p)(2), Nov. 6, 1978, 92 Stat. 2937, provided that: “The amendment made by paragraph (1) [amending this section] shall apply with respect to the estates of decedents dying after December 31, 1976.”
Effective Date of 1976 Amendment
Amendment by section 1902(a)(9) of Pub. L. 94–455 applicable in the case of estates of decedents dying after Dec. 31, 1970, see section 1902(c)(1) of Pub. L. 94–455, set out as a note under section 2012 of this title.
Amendment by section 2004(d)(4) of Pub. L. 94–455 applicable to estates of decedents dying after Dec. 31, 1976, see section 2004(g) of Pub. L. 94–455, set out as a note under section 6166 of this title.
Effective Date of 1970 Amendment
Amendment by section 101(d)(1) of Pub. L. 91–614 applicable with respect to decedents dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91–614, set out as a note under section 2032 of this title.
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.