Right to a Copy of a Decedent's Tax Return

Taxpayer information is confidential, even after death.

The Internal Revenue Service is the nation's tax collector and maintains all federal tax records. The IRS protects the confidentiality of all taxpayer information, even after death. The IRS may release returns only as authorized by law.

Executor, Administrator or Trustee

The decedent's executor, administrator or trustee can obtain a copy of a tax return upon request by filing IRS form 4506. There is a $57 fee for each return, and the IRS has up to 60 calendar days to mail the return to the authorized party.

Other Parties

Any heir, next of kin or beneficiary can also obtain a copy if the Secretary of the Treasury finds that the information in the return concerns the party's interests. The requesters can attach a letter to form 4506 explaining their need for the return. This usually happens when the heirs dispute the decedent's will or value of the estate.

Authorized Representatives

According to the IRS Code, estate executors, administrators and interested parties may authorize attorneys or other representatives to act on their behalf. The requester must provide proof of authorized status, such as a court order or power-of-attorney document. That is filed with IRS form 2848.

References

• Internal Revenue Service: Your Rights as a Taxpayer
• Cornell University Law School: U.S. Code, Title 26, § 6103. Confidentiality and disclosure of returns and return information
• Internal Revenue Service: Copies and Transcripts

Resources

• Internal Revenue Service