How can I request a decedent’s tax forms like 1099s from a brokerage for estate administration? – North Carolina

Short Answer

In North Carolina, a brokerage will usually release a decedent’s year-end tax forms (like 1099s) and account records only to the court-appointed personal representative (executor/administrator) or someone acting with that representative’s written authority. The most common way to make the request is to send the brokerage a written records request with a certified death certificate and certified Letters Testamentary or Letters of Administration. Brokerages often also require an estate EIN and additional “institution forms” before they will release tax documents or signature cards.

Understanding the Problem

Under North Carolina probate practice, the key question is what authority allows a personal representative to obtain a decedent’s brokerage records needed to administer the estate, including statements, 1099 tax forms, and account-opening documents such as signature cards. This issue usually comes up after a death when an estate needs accurate income and asset information for administration and reporting, and the brokerage will not discuss the account until it receives specific proof of death and proof of appointment.

Apply the Law

In North Carolina, the Clerk of Superior Court (Estates) issues Letters Testamentary (when there is a will) or Letters of Administration (when there is no will). Those “Letters” are the brokerage’s main proof that the requesting person has authority to act for the estate. In practice, brokerages typically require (1) a written request describing what is needed (including 1099s), (2) a certified death certificate, and (3) certified Letters. Many also require estate tax identification information (an EIN) and their own internal forms before releasing records or moving assets.

Key Requirements

Proof of appointment: Certified Letters Testamentary or Letters of Administration issued by the Clerk of Superior Court (Estates) show who has authority to request records for the estate.
Proof of death and account identification: A certified death certificate plus the decedent’s account number (or other identifying information) helps the brokerage locate the account and comply with privacy rules.
A clear written request and brokerage compliance items: A written request should list the exact documents needed (for example, “all 1099 forms for tax year ____,” “monthly statements from ____ to ____,” and “account opening documents/signature card”). Brokerages often require an estate EIN (and a W-9 for the estate) and may require additional affidavits or signature guarantees depending on what is being requested.

What the Statutes Say

N.C. Gen. Stat. § 36F-8 (Disclosure of digital assets of deceased user) – Allows a custodian to disclose certain non-content digital assets to a personal representative when the personal representative provides a written request, certified death certificate, and certified Letters (or other listed authority).

Analysis

Apply the Rule to the Facts: The scenario involves estate administration and a need for brokerage statements, tax forms (including 1099s), and signature cards. The practical “gatekeeper” requirement is proof that a personal representative has been appointed, which is shown by certified Letters from the Clerk of Superior Court (Estates), along with a certified death certificate. Once those items are provided with a specific written request identifying the account and the exact records needed, most brokerages will provide year-end tax forms and statements, although they may still require estate EIN paperwork and their internal authorization forms before releasing signature cards or other account-opening documents.

Process & Timing

Who files: The personal representative (executor/administrator) or the personal representative’s attorney. Where: With the brokerage’s estate or “decedent accounts” department (not the local branch). What: A written request for records (often the brokerage’s own form), plus certified death certificate and certified Letters Testamentary/Letters of Administration from the North Carolina Clerk of Superior Court (Estates). When: As soon as the personal representative is appointed and the Letters are available; many institutions prefer Letters that are recently issued.
Follow-up and verification: The brokerage may request an estate EIN and an IRS Form W-9 for the estate, a completed internal “estate affidavit,” and specific account identifiers (account number, last statement, or other proof linking the account to the decedent). Processing times vary by institution and can depend on whether the request is for copies only or for transactions/retitling.
Delivery and use in administration: The brokerage typically issues the 1099s to the estate representative (or makes them available through an estate portal) and provides statements needed to value assets and track income. If the account must be moved into an estate account, the brokerage may require additional transfer paperwork and may require signature guarantees for certain transactions.

Exceptions & Pitfalls

No Letters yet: A brokerage commonly will not release 1099s or signature cards to a family member “helping with probate” unless that person is the appointed personal representative or has written authorization from the appointed personal representative.
Wrong documents or not certified: Brokerages often reject non-certified death certificates or non-certified copies of Letters. Sending uncertified copies can cause avoidable delays.
Account title controls what is available: If the account is joint with survivorship or has a beneficiary designation, the brokerage may treat it as a non-estate transfer for ownership purposes, but tax forms and historical statements may still require the right authority and identity verification.
Signature cards and “account opening” documents: These are sometimes treated as higher-sensitivity records. The brokerage may require a more specific request, additional identity verification, or a court order depending on the institution’s policies.
Digital access issues: If the brokerage treats certain records as “digital assets” or requires online access, the institution may ask for the same core package (written request, certified death certificate, and certified Letters) and may request additional account identifiers or an affidavit showing the request is necessary for administration.

For more context on what paperwork is commonly needed after appointment, see what documents are needed after appointment and how to get appointed and obtain court letters.

Conclusion

In North Carolina, the usual way to obtain a decedent’s brokerage 1099s and related account records for estate administration is for the court-appointed personal representative to submit a written request to the brokerage with a certified death certificate and certified Letters Testamentary or Letters of Administration. Brokerages often also require an estate EIN and their internal forms before releasing records. The next step is to request certified Letters from the Clerk of Superior Court (Estates) and send the brokerage a targeted records request as soon as those Letters are issued.

Talk to a Probate Attorney

If estate administration requires brokerage statements, 1099s, and account-opening documents and the institution is not releasing records, our firm has experienced attorneys who can help clarify what authority and paperwork the brokerage typically requires and how to avoid delays. 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.