Every executor eventually asks the same three questions. Did Dad file? Did he owe? Is the IRS about to do something? You can guess from the mail on the kitchen counter. Or you can get the answer from the IRS's own records.
Transcripts are free, they are fast compared with most IRS processes, and they are the foundation for every decision that follows: whether to file old returns, whether the estate is solvent, whether it is safe to distribute. Get them first.
The kinds of transcripts that matter
The IRS produces several transcript types. For an estate, three do most of the work.
- Account transcript. One per tax year. It shows whether a return was filed, what was assessed, payments and credits, penalties, interest, and the current balance. It also shows codes for liens, levies, substitutes for return, and audits.
- Wage and income transcript. One per tax year. It lists the information returns the IRS received: W-2s, 1099-Rs, SSA-1099s, 1099-INT, 1099-DIV, 1099-B and more. This is how you rebuild an unfiled year.
- Return transcript. A line-by-line summary of the return as originally filed. Useful when you cannot find the decedent's copy.
If you need the actual return with all schedules and attachments, request a copy using Form 4506, Request for Copy of Tax Return. The IRS charges a fee for each return copy, so use transcripts unless you specifically need the attachments.
What the IRS needs from you
The IRS will not release a deceased person's tax information to just anyone. Its guidance for people handling a decedent's affairs asks for:
- The decedent's full name, last address, and Social Security number.
- A copy of the death certificate.
- Proof of authority: court-approved letters, or a Form 56, Notice Concerning Fiduciary Relationship.
In Florida, the court document is letters of administration issued by the circuit court. For a Sarasota or Manatee County estate, that comes from the Twelfth Judicial Circuit. If a court has issued letters, include a copy with your Form 56.
If you are acting without court appointment, such as a successor trustee or a family member handling a small estate, the Form 56 is your vehicle. Be prepared for the IRS to ask for more. The guide to Form 56 explains what to put on it.
How to request them
Form 4506-T. The executor completes Form 4506-T, Request for Transcript of Tax Return, using the decedent's name and Social Security number, checks the transcript types and years needed, and signs in a fiduciary capacity. Attach the death certificate and letters or Form 56. The IRS mails the transcripts to the address on the form, which means they come to you, not to the decedent's old house.
That last point matters. Transcripts ordered by phone or online go to the address of record, which for a decedent is often a vacant home or a property that has been sold.
Through a representative. If the estate has an attorney or CPA, the executor can sign a Form 2848 authorizing that person to represent the decedent for the relevant tax forms and years. A practitioner with a valid authorization can pull transcripts electronically through the IRS's practitioner channels, usually much faster than by mail.
Remember that a Form 2848 the decedent signed during life is no good now. IRM 5.8.10.4.1 notes that third party authorizations on Form 2848 and Form 8821 expire with the death of the taxpayer. The executor signs a new one.
Do not use the decedent's online account. Families sometimes have a parent's IRS username and password. Logging in as the decedent is not an authorized way to access the account, and it creates problems you do not need.
Which years to request
Ask for more than you think you need. A good default for an estate:
- Account transcripts for at least the last ten years.
- Wage and income transcripts for every year that appears unfiled.
- The year of death, once information returns post (often by late spring of the following year).
Older years may matter too. An assessment from fifteen years ago can still be collectible if the collection period was extended. And an unfiled year has no assessment period at all under IRC 6501(c)(3).
If the decedent made large gifts, also look for gift tax filings. Gift tax returns are on a different system, and the estate's tax advisor needs them to compute adjusted taxable gifts for any Form 706. IRC 2204(d) gives an executor some protection when relying in good faith on gift tax returns the IRS furnishes.
Account transcripts also give you the assessment dates you need to calculate how long the IRS can keep collecting. The collection period under IRC 6502 generally runs ten years from each assessment, so the TC 150 or TC 290 dates are the starting points for that math.
Reading what comes back
Account transcripts use transaction codes. You do not need to memorize them, but a few are worth recognizing:
| What you see | What it usually means |
|---|---|
| TC 150 | Return filed and tax assessed |
| TC 290 or TC 300 | Additional tax assessed later, often after a notice or audit |
| TC 582 | A federal tax lien was filed |
| TC 971 with explanatory text | A notice or other action, often collection related |
| A balance with no TC 150 | Possibly a substitute for return prepared by the IRS |
A recorded lien is a big deal for an estate. It attaches to property the decedent owned and can follow it to the heirs. The guide to inheriting property under a federal tax lien covers what that means.
Estate tax and estate income tax accounts
The decedent's individual account is not the only one that matters. If the estate filed a Form 706, the estate tax return has its own account. Under Notice 2017-12, an account transcript for the estate tax return can serve in place of an estate tax closing letter, because it shows when the IRS accepted the return or closed an examination. The guide to estate tax closing letters and transcripts explains how to read it.
The estate's own income tax account is separate again, filed under the estate's employer identification number. If the estate has been filing Form 1041, request those transcripts too. They tell you whether the estate's returns were processed and whether anything is owed by the estate itself, as opposed to the decedent.
What to do with the results
Transcripts sort an estate into one of a few situations:
- Everything filed, nothing owed. File the final return, consider prompt assessment, and move on.
- Unfiled years. Use the wage and income transcripts to prepare them. See when a deceased parent left unfiled returns.
- Balances owed. Pay before distributing, or you risk personal liability as executor.
- Refunds possible. File quickly before they expire. See claiming a deceased taxpayer's refund.
Run the transcripts again before final distribution. The IRS does not stop processing because someone died. A notice issued three months ago may have become an assessment last week.
Practical tips
- Order several certified copies of the death certificate and letters early. You will send them to the IRS, banks and brokerages.
- Put the estate's mailing address on Form 56 so that IRS mail comes to you.
- Keep a log of what you requested and when. IRS mail can be slow, and requests sometimes need to be resubmitted.
- Do not assume silence means nothing is owed. Ask.
An executor without transcripts is guessing. Guessing is how executors end up personally liable for someone else's taxes.
If the transcripts come back and you are not sure what you are looking at, call (813) 229-7100. Let's talk.
Frequently asked questions
What proof does the IRS want before releasing a decedent’s tax information?
The IRS asks for the decedent’s name, last address and Social Security number, a copy of the death certificate, and proof of authority: court-approved letters (in Florida, letters of administration) or a Form 56. Keep certified copies ready, because you will send them more than once.
Can I use my parent’s IRS online account to download transcripts?
No. Logging into a deceased person’s account with their credentials is not an authorized way for a fiduciary to access tax information. Use Form 4506-T, or have the estate’s representative request transcripts under a Form 2848 signed by the executor.
What is the difference between a transcript and a copy of the return?
A transcript is a computer printout of IRS data. An account transcript shows assessments, payments, penalties and balances. A wage and income transcript shows information returns like W-2s and 1099s. A copy of the actual return, with attachments, requires Form 4506 and a fee per return.
How far back do wage and income transcripts go?
The IRS generally makes wage and income information available for about the past ten years. Older years usually require other records, such as the decedent’s own files or statements from banks and payers.