How do I confirm whether the decedent’s final tax return was filed and who can provide a copy? – North Carolina

Short Answer

In North Carolina, the person with legal authority to act for the decedent (usually the court-appointed personal representative) can confirm filing and request copies by checking the decedent’s records and requesting information from the IRS and the North Carolina Department of Revenue. If a return was filed, the preparer may have a copy, but they typically will not release it without proof of authority. The most reliable confirmation usually comes from an IRS transcript or an official copy request, plus a similar request to the NC Department of Revenue.

Understanding the Problem

Under North Carolina probate administration, the key question is whether the estate’s fiduciary can confirm that the decedent’s final income tax return was filed and identify who is allowed to obtain a copy. The actor is usually the executor or administrator handling the estate, and the action is requesting tax information from the IRS, the North Carolina Department of Revenue, or the preparer. The trigger is often an estate task that depends on tax status—such as settling creditor claims, selling a house, or closing out the estate—where missing tax filings can delay approvals and payoffs.

Apply the Law

North Carolina law places responsibility on the estate’s personal representative to file a required final North Carolina income tax return on the decedent’s behalf if the decedent died before filing. Practically, that same authority is what banks, lenders, tax preparers, and government agencies usually require before releasing the decedent’s tax information. Confirmation and copies are typically obtained through (1) the decedent’s own records, (2) the tax preparer’s file (with proper authorization), and (3) official IRS and NC Department of Revenue requests for transcripts or copies.

Key Requirements

Proper authority to act for the decedent: A court-appointed personal representative generally uses Letters Testamentary or Letters of Administration to prove authority when requesting tax information.
The right type of request: A transcript request can confirm whether a return was filed; a “copy of return” request is different and usually takes longer and may involve a fee.
Supporting documentation: Agencies commonly require proof of death and proof of fiduciary authority (and sometimes additional identity information) before releasing tax records.

What the Statutes Say

N.C. Gen. Stat. § 105-153.8 (Income tax returns; taxpayer deceased) – If an individual required to file dies before filing, the executor or administrator must file the return in the decedent’s name and the tax is payable by the estate.
N.C. Gen. Stat. § 105-160.5 (Returns by fiduciaries) – Requires fiduciaries of certain estates/trusts to file income tax returns when required under federal rules and as requested by the Secretary.

Analysis

Apply the Rule to the Facts: Because it is unclear whether the decedent filed the last return or who prepared it, the estate’s administrator/executor typically needs to (1) confirm filing through official transcripts and (2) obtain a copy if needed for creditor settlement, mortgage payoff planning, or closing the estate. If the decedent died before filing and a return was required, North Carolina law places the duty to file on the personal representative, which also supports the personal representative’s authority to request tax information. If the house sale and creditor settlement are moving forward, confirming tax filing early helps avoid last-minute delays when a lender, closing attorney, or creditor asks for proof of tax status.

Process & Timing

Who requests: Usually the court-appointed personal representative (executor/administrator). Where: IRS and the North Carolina Department of Revenue; and, if known, the tax preparer’s office. What: Request an IRS transcript first to confirm filing; request an IRS copy of the return if a full copy is needed; request NC return information from the NC Department of Revenue. When: As soon as Letters are issued (or as soon as a small estate/similar authority is available), because third parties often will not release information without proof of authority.
Confirm filing (fastest path): An IRS transcript request can show whether a Form 1040 was filed for a given year and basic return data. This is often enough to confirm filing status even when the preparer is unknown.
Obtain a full copy (if required): If a lender, closing professional, or dispute requires the actual return with attachments, a formal IRS “copy of return” request is typically slower than a transcript request and may involve a fee. Separately, the NC Department of Revenue may be able to provide confirmation/copies of the NC return for the same year.

Exceptions & Pitfalls

Preparer will not release records without authority: Even if a family member paid for preparation, most preparers will require Letters and proof of identity (and sometimes a signed authorization) before releasing a copy.
Transcript vs. copy confusion: A transcript confirms filing and summarizes key lines, but it is not the same as a full copy of the return with schedules and attachments. Some lenders and closing situations require the full copy.
Multiple “last returns” issue: The “final return” usually means the last Form 1040 for the year of death, but estates may also have separate fiduciary income tax filings depending on income after death. Mixing these up can lead to requesting the wrong records.
Refund paperwork traps: If a refund is due, the IRS and state often require specific forms and proof of fiduciary authority before releasing funds, and the required paperwork can differ depending on whether there is a court-appointed personal representative.

Conclusion

In North Carolina, the executor or administrator is generally responsible for filing a required final income tax return if the decedent died before filing and is also the person best positioned to confirm filing and obtain records. Confirmation usually starts with IRS and state transcripts, followed by a formal copy request if a full return is needed. The next step is to use the estate’s Letters to request an IRS transcript (and, if necessary, a copy request) and make a parallel request to the North Carolina Department of Revenue.

Talk to a Probate Attorney

If there is uncertainty about whether a final return was filed and that uncertainty is delaying a creditor settlement, a mortgage payoff, or a home sale through the estate, our firm has experienced attorneys who can help clarify what authority is needed and what requests to make. 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.