How do I find out whether my deceased parent filed tax returns in recent years? – North Carolina

Short Answer

In North Carolina, the most reliable way to confirm whether a deceased parent filed recent federal tax returns is to request IRS transcripts (and, if needed, copies of returns) for the years in question. A surviving spouse who filed jointly may be able to obtain joint-return information, and a court-appointed personal representative can usually request records for the decedent’s filings as part of estate administration. The practical starting point is to gather what is already available (mail, prior returns, 1099s/W-2s) and then use IRS transcript requests to confirm what was filed and what is missing.

Understanding the Problem

In North Carolina probate, the key question is: how can a family member or the estate’s personal representative confirm whether a deceased parent filed federal income tax returns in recent years when records are incomplete, especially where the parents historically filed jointly and investment income may have stopped. The decision point is whether there is enough proof of filing (copies, confirmations, account records) or whether official IRS records are needed to verify filing status and identify missing years.

Apply the Law

North Carolina estates often need federal tax information to complete probate tasks like identifying assets, confirming income sources, and addressing any unpaid taxes before distributions. Practically, the IRS is the main forum for confirming whether returns were filed because it maintains transcripts and can provide copies of filed returns. A court-appointed personal representative can also notify the IRS of the fiduciary relationship so IRS notices go to the right person, which helps prevent missed deadlines if the IRS sends a notice to the decedent’s last address.

Key Requirements

Proper authority to request records: The requester generally must be the surviving spouse on a joint return or a legally authorized fiduciary (often the personal representative) with documentation showing authority.
Correct IRS record type for the goal: Transcripts are usually faster and confirm filing; full copies of returns are slower and may require a fee.
Specific tax years and identifying information: Requests work best when they list the exact years needed and match the decedent’s identifying information as the IRS has it on file.

What the Statutes Say

N.C. Gen. Stat. § 31C-5 (Duty of personal representative; limited duty to discover certain spouse-held property absent written demand) – Shows that some discovery duties can be limited unless a written demand is made, which is why tax and asset verification often becomes a practical (and sometimes requested) step in administration.

Analysis

Apply the Rule to the Facts: Here, the parent’s tax history is unclear, and dividend income may have stopped, which makes it hard to infer filing from bank activity alone. Because the parents historically filed jointly, the surviving parent may have access to some joint-return records, but that does not always answer whether later years were filed or whether returns are missing. In this situation, IRS transcripts are typically the cleanest way to confirm which years were filed and what income documents (like 1099s) were reported.

Process & Timing

Who files: Usually the court-appointed personal representative (or, for joint returns, sometimes the surviving spouse). Where: With the Internal Revenue Service (IRS); for probate authority, through the Clerk of Superior Court (Estates) in the county where the estate is opened in North Carolina. What: Request IRS transcripts (commonly through an IRS transcript request) and, if needed, request copies of filed returns; also consider filing IRS Form 56 (Notice Concerning Fiduciary Relationship) so IRS correspondence goes to the personal representative. When: As early as possible in the administration, especially if there is uncertainty about the last three years of filings or if IRS notices might be sent to the decedent’s last address.
Confirm what exists before requesting: Collect prior-year returns, tax organizer packets, mail from the IRS, and year-end tax forms (W-2/1099/SSA-1099). Compare those documents to the years that should have been filed.
Use transcripts first, then copies if needed: Transcripts typically confirm whether a return was filed and show key line items. If a full return with attachments is needed (for example, to confirm elections, schedules, or carryovers), request a copy of the return for the specific year.

Exceptions & Pitfalls

Assuming “no dividends” means “no filing required”: Investment dividends stopping does not prove there was no other income or no filing obligation for that year.
Requesting the wrong record type: A transcript may be enough to confirm filing, but it may not show every attachment. A full copy request can take longer and may involve a fee.
Not establishing fiduciary authority with the IRS: If the IRS does not have the personal representative’s information, important mail can go to the wrong address and be missed.

Conclusion

In North Carolina probate, confirming whether a deceased parent filed recent tax returns usually requires checking available records and then requesting IRS transcripts for the years in question. Where the parents historically filed jointly, the surviving spouse may have access to joint-return information, but a personal representative often needs official IRS records to confirm what was filed and what is missing. The most practical next step is to request IRS transcripts for the last several years and, if necessary, file IRS Form 56 so IRS notices go to the personal representative.

Talk to a Probate Attorney

If there are questions about missing tax returns after a parent’s death or uncertainty about what was filed, our firm has experienced attorneys who can help explain options, authority requirements, 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.