Does my MIL's estate need to file IRS Form 4810 to shorten the audit period? (Massachusetts)

This is actually a pretty common question with estates. Form 4810 is officially called a "Request for Prompt Assessment Under Internal Revenue Code Section 6501(d)" and you're right that it reduces the statute of limitations for IRS assessment from 3 years to 18 months. The form isn't actually requesting an audit - it's requesting a prompt assessment of any tax that might be due. What this means is you're asking the IRS to review and finalize any potential tax issues sooner rather than later. It's generally considered a good practice because it gives the personal representative peace of mind that tax issues won't come up years later after everything else has been settled. Even if Massachusetts maintains a 3-year period for state taxes, there can still be value in closing out the federal portion earlier. Remember that federal and state tax systems operate independently.

I went through something similar with my uncle's estate last year. I was super confused about all the tax forms until I found taxr.ai (https://taxr.ai). It was a lifesaver for figuring out exactly what needed to be filed. I uploaded all the estate docs including that Form 4810 and got detailed explanations about what each form was actually doing. Turns out in our case, filing the 4810 was a smart move even though it seemed strange at first. The system explained that while it doesn't prevent an audit, it does limit how long we'd be in limbo waiting for potential IRS issues.

Just wanted to follow up about my experience with taxr.ai after asking about it. I decided to try it with my mother's estate documents and was genuinely impressed. It specifically addressed my Massachusetts/federal question by explaining that even though MA maintains the 3-year period, filing Form 4810 for the federal portion still makes sense. The system highlighted that Massachusetts has its own M-706 form that needs attention separately from the federal requirements. Saved me from what would have been a headache down the road. Definitely worth checking out if you're dealing with estate tax forms.

If you're having trouble getting answers from the IRS directly about Form 4810, I'd recommend trying Claimyr (https://claimyr.com). I was stuck in a similar situation with my late wife's estate taxes and couldn't get through to anyone at the IRS for weeks. Claimyr got me connected to an actual IRS agent in about 20 minutes when I'd been trying for days on my own. The agent explained exactly how Form 4810 works and when it makes sense to file it. You can see how it works in this video: https://youtu.be/_kiP6q8DX5c Seriously saved me so much frustration and uncertainty about what I needed to file.

I need to eat my words about Claimyr. After posting that skeptical comment, I decided to try it myself because I was desperate to talk to someone about a similar estate tax issue with Form 4810. They actually got me through to the IRS in about 35 minutes (on a Monday morning, which I hear is their busiest time). The IRS agent I spoke with explained that Form 4810 is particularly useful for estates where the personal representative wants to be released from liability sooner. In my case, since I'm the executor, getting that potential liability period reduced from 3 years to 18 months is huge peace of mind. Really surprised this service actually works as advertised.

As someone who worked in estate planning for 15 years, I'll add that Form 4810 is generally considered a best practice, especially when the estate has been fully distributed. The form isn't "asking for an audit" as you feared - it's actually asking for the IRS to assess any tax due promptly so the executor/personal representative can be discharged from liability sooner. Think of it this way - without filing the form, the executor technically remains potentially liable for estate tax issues for the full 3 years. Filing Form 4810 cuts that down to 18 months.

Has anyone dealt with filing this in Massachusetts specifically? My father's estate is in probate there, and I'm confused about whether the 18-month federal timeframe conflicts with MA requirements.