Jan92026
Probate Q&A Series

Can I request my deceased parent’s tax transcripts or records from the IRS, and what do I need to do it? – North Carolina

Short Answer

Yes—under North Carolina estate administration practice, the person with legal authority to act for the deceased (usually the court-appointed personal representative) can request IRS tax transcripts and, if needed, copies of filed returns. In most cases, the IRS will require proof of death and proof of authority (such as Letters Testamentary or Letters of Administration) before releasing records. The fastest route is often requesting transcripts; requesting full copies of returns usually takes longer and may involve a fee.

Understanding the Problem

Under North Carolina probate, the key question is whether a child or other family member can obtain a deceased parent’s IRS tax transcripts or tax return records, and what documentation is required to prove authority to the IRS. This usually comes up when the estate needs to confirm the last year the parent filed, identify missing filings, or reconcile income items like dividends that may have continued or stopped. The decision point is whether the request is being made by a court-appointed personal representative (or another person the IRS recognizes as authorized) versus someone who has not been formally appointed.

Apply the Law

In North Carolina, when a taxpayer dies, the estate’s administrator or executor is generally responsible for handling required income tax filings for the decedent and may also need to handle estate-related tax filings. Practically, the IRS typically releases a decedent’s tax information only to someone who can show legal authority to act for the decedent or the estate. For estates, that authority most often comes from the Clerk of Superior Court through Letters Testamentary (if there is a will) or Letters of Administration (if there is no will). In joint-filer situations, the surviving spouse may have access to certain joint return information, but transcript requests for prior years still commonly require clear documentation and the right signature.

Key Requirements

  • Proof of authority: Documentation showing the requester has legal authority to act for the decedent or the estate (commonly Letters Testamentary or Letters of Administration issued in North Carolina).
  • Proof of death: A certified death certificate is commonly used to support the request.
  • Correct IRS request method: Using the right IRS process for the goal—transcripts (often faster) versus full copies of returns (often slower and may involve a fee), and using fiduciary notices when appropriate so IRS mail goes to the personal representative.

What the Statutes Say

Analysis

Apply the Rule to the Facts: The facts describe uncertainty about when a parent last filed and whether dividend income continued, with a history of joint filing by both parents. That situation typically calls for IRS transcripts to confirm filing history and income documents reported to the IRS. If a North Carolina personal representative has been appointed, that appointment usually supplies the authority the IRS expects before releasing a decedent’s tax information; without that appointment, the IRS often will not release records to an adult child based on relationship alone.

Process & Timing

  1. Who files: Usually the court-appointed personal representative (executor/administrator). Where: First, appointment is handled through the Clerk of Superior Court (Estates) in the county where the estate is opened in North Carolina; then the IRS request is submitted to the IRS using the appropriate request method. What: Commonly, a transcript request (often done through an IRS transcript request form/process) and, when needed, a request for a full copy of a filed return; many personal representatives also consider filing IRS Form 56 (Notice Concerning Fiduciary Relationship) so IRS notices go to the personal representative instead of the decedent’s last known address. When: As soon as the estate needs to confirm missing filings or income items; transcript requests are often faster than requests for full return copies, which can take significantly longer.
  2. Next step: Gather supporting documents typically requested for deceased taxpayers (commonly a certified death certificate and certified Letters). If the parent historically filed jointly, confirm whether the surviving spouse will sign the request, whether the personal representative will sign, or whether both are needed depending on the type of record requested.
  3. Final step: Use the transcripts/records to identify missing years and missing income documents, then coordinate preparation of any required final individual return(s) and any estate fiduciary return(s) as applicable. If there is uncertainty about filings, it is common to build a year-by-year checklist from the transcript data before filing anything.

Exceptions & Pitfalls

  • No appointment yet: A common roadblock is trying to request transcripts before anyone has legal authority. In many estates, getting Letters issued by the Clerk of Superior Court is the step that unlocks access to records.
  • Using the wrong request type: Transcripts often provide what is needed to confirm filing history and reported income. Full copies of returns can take longer and may involve a fee, so it helps to match the request to the goal.
  • IRS notices going to the wrong address: If the IRS still uses the decedent’s last known address, time-sensitive notices can be missed. A fiduciary notice to the IRS can reduce that risk by directing IRS communications to the personal representative.
  • Joint return confusion: When parents filed jointly, it is easy to assume the surviving spouse’s access answers everything. In practice, the estate may still need clear documentation and signatures to obtain prior-year information and to sort out what is missing.

Conclusion

In North Carolina probate, IRS tax transcripts and records for a deceased parent are usually obtainable, but the IRS generally requires proof of death and proof that the requester has legal authority—most commonly a court-appointed personal representative with certified Letters. Transcripts are often the most efficient way to confirm the last filed year and identify missing filings or income items. The most practical next step is to open the estate (if needed) and obtain certified Letters from the Clerk of Superior Court before submitting the IRS request.

Talk to a Probate Attorney

If there are questions about missing tax filings after a parent’s death or what documentation is needed to request IRS records, our firm has experienced attorneys who can help explain options and timelines in North Carolina probate. Call us today at (919) 341-7055. For more context, see how missing joint tax returns are handled after one parent dies and what to do while waiting on IRS transcripts.

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.