The executor representing a decedent’s estate or a fiduciary of a decedent’s trust file this form to request a discharge from personal liability for the decedent’s income, gift, and estate taxes. Current Revision Form 5495 PDF Recent Developments Where to file Form 5495 -- 13-AUG-2020 Other Items You May Find Useful All Revisions for Form 5495 About Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return Other Current Products