Jan172026
Probate Q&A Series

What happens if I can’t obtain the health marketplace forms before filing the estate’s tax paperwork? – North Carolina

Short Answer

In North Carolina, missing health insurance marketplace forms usually means the estate should not guess and file incomplete tax paperwork if the missing form is needed to prepare an accurate return. The safer next step is typically to request an extension to file the return while continuing documented efforts to obtain the form, because an extension can protect against late-filing problems even though it may not extend the time to pay any tax due. A probate attorney can also help the personal representative use formal authority (letters) to request records and, when needed, seek court help to obtain information.

Understanding the Problem

In a North Carolina estate administration, a personal representative may need health insurance marketplace tax forms before completing the decedent’s final income tax return or the estate’s fiduciary income tax return. The decision point is whether the missing marketplace form is required to prepare an accurate return by the filing deadline. When the form cannot be accessed after repeated attempts, the question becomes whether to file anyway, request more time, or take other steps to obtain the document using estate authority.

Apply the Law

North Carolina requires fiduciaries to file an estate or trust income tax return when a federal filing obligation exists, and it sets a due date tied to the calendar year or fiscal year used by the estate. North Carolina law also allows an extension of time to file in appropriate circumstances. In practice, when a key tax document is missing, the usual approach is to (1) keep working to obtain the document using the personal representative’s authority, and (2) timely file for an extension so the return can be completed accurately rather than rushed or guessed.

Key Requirements

  • Authority to request records: The person acting for the estate generally needs formal authority (such as letters testamentary or letters of administration) to request sensitive records and tax documents on the estate’s behalf.
  • File the correct return on time (or extend): If the estate must file a North Carolina fiduciary income tax return, it must be filed by the statutory due date unless a valid extension is obtained.
  • Accuracy and documentation: When a form is missing, the estate should avoid making unsupported assumptions and should keep a paper trail showing attempts to obtain the form and any responses received.

What the Statutes Say

Analysis

Apply the Rule to the Facts: Here, the estate is trying to obtain health insurance marketplace tax forms but cannot access them despite repeated attempts. If the missing marketplace form is needed to prepare an accurate final return or fiduciary return, filing without it can create avoidable problems, including the need to amend later or respond to notices. A more controlled approach is to use the personal representative’s authority to request the form and, at the same time, timely request an extension so the return can be completed correctly once the form arrives.

Process & Timing

  1. Who files: The personal representative (executor/administrator) or the tax preparer acting with the personal representative’s authorization. Where: For North Carolina fiduciary income tax returns, filing is made with the North Carolina Department of Revenue using the method and forms it prescribes. What: The estate’s fiduciary income tax return (and any extension request) and the decedent’s final income tax return (typically handled alongside the federal return). When: For many calendar-year estates, the North Carolina fiduciary return is due by April 15, unless a valid extension applies.
  2. Document requests while the clock runs: Use letters testamentary/letters of administration to request the missing marketplace form, and keep copies of requests, screenshots of error messages, call logs, and any written responses. If the form is tied to an online account, it may take time to obtain access or to have the marketplace reissue the document.
  3. File an extension if the form is still missing: If the return cannot be completed accurately without the marketplace form, file for an extension before the due date and continue pursuing the document. Separately, if a payment is likely due, an extension to file may not extend the time to pay, so the estate should coordinate with a CPA or tax attorney on estimated payment strategy.

Exceptions & Pitfalls

  • Filing “something” that is wrong: Submitting a return based on guesses about missing marketplace information can trigger correction work later and can complicate estate administration.
  • Confusing an extension to file with an extension to pay: Extensions often protect against late-filing issues but may not stop interest from running on unpaid tax. A CPA or tax attorney should be involved if payment is uncertain.
  • Not using estate authority: Many institutions will not release tax documents without certified letters and a death certificate. A probate attorney can help assemble the right packet and, if needed, pursue court involvement to obtain records.

Conclusion

In North Carolina, if required health insurance marketplace forms cannot be obtained in time to prepare accurate estate-related tax filings, the estate usually should not guess. The safer approach is to keep pursuing the documents using the personal representative’s authority and to request an extension to file before the due date when the missing form prevents accurate reporting. Next step: file the appropriate extension request with the North Carolina Department of Revenue before the return’s due date (often April 15 for a calendar-year estate) while continuing documented efforts to obtain the marketplace form.

Talk to a Probate Attorney

If an estate is stuck because health marketplace tax forms cannot be accessed in time to complete tax paperwork, our firm has experienced attorneys who can help clarify what authority is needed to request records, what deadlines apply, and how to reduce avoidable filing problems. 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.

Category: Probate Q&A Series

Author: Pierce Law

Pierce Law Group is a North Carolina law firm focused on probate administration, real estate partition matters, and surplus funds claims across North Carolina. We know these situations often come with stress, family dynamics, and time-sensitive decisions—so we prioritize clear communication, steady guidance, and a practical plan from day one. Our goal is to make a complicated process feel manageable, while protecting what matters most to you.