Jun 4 2026
Probate Q&A Series Do both co-administrators have to sign a power of attorney before someone can request tax records for an estate? NC

Do both co-administrators have to sign a power of attorney before someone can request tax records for an estate? - North Carolina

Short Answer

Usually, yes as a practical matter. In North Carolina, when an estate has two court-appointed co-administrators, a tax agency or tax representative may require authorization from both fiduciaries before releasing confidential tax records for the estate or the decedent. A single signature may be enough only if the letters, a court order, the will, an approved written agreement among the co-administrators, or the tax agency’s own rules clearly allow one co-administrator to act alone for that purpose.

Understanding the Problem

The question is whether, in North Carolina probate, a tax representative can request confidential tax records for an estate when the estate has two co-administrators and only one fiduciary has signed a power of attorney or tax authorization. The issue focuses on authority: who can speak for the estate, who can authorize release of protected records, and whether a separate real property sale by an heir changes the estate’s need for tax records.

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Apply the Law

North Carolina treats an administrator as a fiduciary appointed through the estate file. The Clerk of Superior Court handles probate administration, and the tax agency controls whether it will release tax records to a representative. A power of attorney for tax records does not make the tax representative an administrator; it only authorizes the representative to receive information or communicate with the tax agency within the scope of the authorization.

Key Requirements

  • Valid fiduciary authority: The person signing must be a currently appointed administrator, executor, or other fiduciary with authority over the estate matter.
  • Proper tax authorization: The tax representative generally needs the required power of attorney or disclosure authorization before a tax agency will release confidential records.
  • All necessary fiduciary signatures: If two co-administrators are serving and no will provision, Clerk-approved written agreement, order, or agency rule gives one authority, the safest and commonly required approach is for both co-administrators to sign, either on the same form or through separate matching authorizations.
  • Correct taxpayer and tax period: The authorization should identify whether the request concerns the decedent, the estate, or a fiduciary income tax matter, because those are not always the same taxpayer for tax-record purposes.

What the Statutes Say

Analysis

Apply the Rule to the Facts: The estate has two co-administrators, so a tax representative asking for estate or decedent tax records should expect to provide authority from both fiduciaries unless a controlling document or Clerk-approved written agreement allows one to act alone. The tax representative also should attach proof of the fiduciary appointment, such as current letters from the Clerk of Superior Court, because the tax agency must confirm that the signers have authority. The heir’s individual sale of a real property interest left directly under the will does not automatically make the sale an estate transaction, but it may affect what records the fiduciaries and the heir need to review with a tax attorney or CPA.

For probate purposes, North Carolina real property often passes to heirs or devisees through the will rather than through the estate’s personal property account, but creditor rights, notice to creditors, and the timing of a sale can still matter. A related discussion of whether a will leaves a house directly to an heir explains why the capacity in which the property was sold matters. The estate’s administrators should not assume that an heir’s individual closing eliminates every estate filing or record-review issue.

Process & Timing

  1. Who files: The co-administrators sign the tax power of attorney or disclosure authorization, and the tax representative submits it. Where: The form goes to the tax agency holding the records, such as the North Carolina Department of Revenue or the IRS; probate authority comes from the Clerk of Superior Court in the county where the estate is pending. What: Use the agency’s required tax power of attorney or disclosure form, attach current letters of administration or letters testamentary, and identify the decedent, estate, tax type, and tax periods. When: Submit the authorization before requesting the records or discussing the account with the agency.
  2. Confirm the scope: The representative should determine whether the request concerns the decedent’s final individual return, a fiduciary income tax return for the estate, or both. Those categories can require different tax periods and different identifying information.
  3. Address co-administrator authority: If one co-administrator cannot or will not sign, the remaining fiduciary should review the letters, will, any Clerk-approved written agreement, agency rules, and any Clerk order before submitting a one-signature authorization. If authority remains unclear, the fiduciary may need direction from the Clerk of Superior Court or legal counsel.
  4. Use the records for the proper filing decision: Once records are released, the fiduciaries and tax professional can determine what returns or responses are required. That determination should be made by a tax attorney or CPA, especially when an heir sold real property individually.

Exceptions & Pitfalls

  • One signature may not satisfy the agency: Even if one co-administrator believes the request is routine, a tax agency may refuse to release records until every currently serving fiduciary signs or the agency receives proof that one fiduciary may act alone.
  • The authorization must match the taxpayer: A power of attorney for the estate may not authorize access to an heir’s personal tax records, and an authorization for the decedent may not cover a separate estate fiduciary tax account.
  • Letters can become outdated: A tax agency may reject an authorization if the attached letters do not show current authority or if a fiduciary has resigned, been removed, or died.
  • Real property sales have probate consequences apart from taxes: A sale by an heir or devisee within the estate administration period can raise creditor, notice, and title questions under North Carolina law, even when the administrator did not sign the deed.
  • Do not confuse probate authority with tax filing advice: North Carolina probate law identifies who can act for the estate, but a tax attorney or CPA should decide how a real property sale, estate income, or decedent income should be reported.

Conclusion

In North Carolina, both co-administrators should generally sign the tax power of attorney before a representative requests estate or decedent tax records, unless a will, letters, court order, Clerk-approved written agreement, or agency rule clearly allows one fiduciary to act alone. The key step is to file the agency’s tax authorization with proof of current fiduciary authority before the records request is made. If one signature is missing, seek direction before any filing or response deadline passes.

Talk to a Probate Attorney

If co-administrators are trying to authorize a tax representative or sort out whether an heir’s real property sale affects probate duties, our firm has experienced attorneys who can help explain the probate authority, paperwork, and timelines. 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.