How do I get copies of any 1099 forms issued for a deceased person’s retirement plan account during probate? – North Carolina

Short Answer

In North Carolina probate, the cleanest way to obtain copies of any 1099s issued for a deceased person’s retirement plan account is for the court-appointed personal representative (executor/administrator) to request them directly from the plan administrator using certified Letters Testamentary/Letters of Administration and a certified death certificate. If the plan administrator will not release the forms based on a law firm request alone, the request usually needs to be re-submitted in the personal representative’s name (or with a specific authorization from the personal representative). If delays continue, the next step is often a written escalation and, if necessary, a clerk of superior court order compelling production of records needed to administer the estate.

Understanding the Problem

In North Carolina, a probate estate often needs tax reporting documents tied to a deceased plan participant’s retirement account, including any Form 1099s issued for distributions. The key decision point is whether the request is being made with the authority the plan administrator recognizes for releasing a decedent’s account tax forms during estate administration. The question is how to obtain copies of those 1099 forms when the plan administrator says the request is still under internal review due to year-end processing delays.

Apply the Law

During North Carolina probate, the personal representative has the job of gathering information needed to identify estate-related income, confirm what was paid out, and complete required accountings and tax filings. Retirement plan distributions can generate 1099 forms (often 1099-R), and the plan administrator typically releases them only to the person with recognized authority over the decedent’s affairs (most commonly the court-appointed personal representative) or to someone the personal representative has clearly authorized. If the estate is the beneficiary of the plan, the personal representative may also need these forms to track required distributions and to support the estate’s administration and reporting.

Key Requirements

Recognized authority: The request should come from the court-appointed personal representative (executor/administrator) and include proof of appointment (certified Letters) and proof of death (certified death certificate).
Account identification and scope: The request should identify the plan participant and the plan account (or other unique identifiers) and specify exactly which tax forms and years are requested (for example, “all Forms 1099-R issued for distributions from the account for tax years ____ through ____”).
Clear delivery instructions: The request should state where the plan administrator should send the forms (mailing address, secure portal, or fax) and who may receive them (personal representative and/or counsel), because administrators often will not send tax forms to a third party without explicit authorization.

What the Statutes Say

N.C. Gen. Stat. § 36F-8 (Disclosure of other digital assets of deceased user) – Provides a North Carolina framework for a personal representative to obtain certain account-related digital records from a “custodian” upon a written request plus certified proof of death and authority (often useful by analogy when an institution requires formal proof before releasing electronic records).

Analysis

Apply the Rule to the Facts: Here, a law firm requested any issued tax reporting forms (such as 1099s) from a retirement plan administrator, and the administrator responded that the request is under review due to year-end processing delays. The most common reason these requests stall is that the administrator needs the request to be made by (or clearly on behalf of) the court-appointed personal representative, with certified Letters and a certified death certificate attached, and with a precise list of the tax years and form types requested. If the request was submitted only on law firm letterhead without the personal representative’s documented authority and delivery authorization, the administrator may treat it as incomplete and route it for extended review.

Process & Timing

Who files: The personal representative (executor/administrator), often through counsel. Where: With the retirement plan administrator’s designated “deceased participant/estate” or “tax reporting” unit (not the general customer service channel). What: A written records request for “copies of all Forms 1099 (including 1099-R) issued for the decedent’s retirement plan account,” plus certified Letters Testamentary/Letters of Administration and a certified death certificate, and a written instruction authorizing release to counsel if counsel will receive the documents. When: As soon as the personal representative qualifies and receives Letters; year-end processing can slow responses, so early requests reduce the risk of missing downstream filing deadlines.
Escalate with a complete package: If the administrator says the request is “under review,” send a follow-up that (a) confirms the request is made by the personal representative, (b) lists the exact tax years requested, (c) includes the account identifiers the administrator uses, and (d) asks for a specific expected date for production or a written list of missing items. If the estate is the beneficiary of the plan, clarify that the forms are needed for estate administration and accounting.
Use the probate file when needed: If the administrator continues to delay without a clear reason, the next step is often to seek direction through the clerk of superior court overseeing the estate (for example, requesting an order directing production of records needed to administer the estate). The appropriate approach depends on what the administrator says is preventing release (authority, privacy rules, beneficiary status, or internal processing).

Exceptions & Pitfalls

Beneficiary controls the tax form: If the retirement plan paid directly to a named beneficiary (not the estate), the plan may issue the 1099 to that beneficiary, and the personal representative may not be able to obtain it without the beneficiary’s cooperation or a court order.
Authority mismatch: A power of attorney usually ends at death, and many plan administrators will not accept it for post-death records. Certified Letters (or another probate authority document) typically work better than informal proof.
Incomplete request details: Missing account identifiers, unclear year ranges, or no instruction authorizing release to counsel commonly triggers “still under review” responses. A tight, itemized request often moves the file faster.
Tax advice trap: Retirement plan distributions can have complex income tax consequences and timing rules. The estate should coordinate with a tax attorney or CPA before requesting distributions or making elections; the records request should focus on obtaining documents, not on tax strategy.

Conclusion

In North Carolina probate, the most reliable way to get copies of any 1099 forms issued for a deceased person’s retirement plan account is to submit a written request in the personal representative’s name with certified Letters and a certified death certificate, and to specify the exact form types and tax years needed. If the plan administrator cites processing delays, a complete follow-up request that confirms authority and delivery instructions is usually the next step. If the administrator still will not produce the records, the personal representative may need to seek direction or an order through the clerk of superior court.

Talk to a Probate Attorney

If a probate estate needs retirement plan tax forms (like 1099s) and the plan administrator is delaying or questioning authority, our firm has experienced attorneys who can help clarify what documents to provide, how to frame the request, and what steps to take if the administrator will not respond. Call us today at (919) 341-7055.

Disclaimer: This article provides general information about North Carolina law based on the single question stated above. It is not legal advice for your specific situation and does not create an attorney-client relationship. Laws, procedures, and local practice can change and may vary by county. If you have a deadline, act promptly and speak with a licensed North Carolina attorney.