Jan152026
Probate Q&A Series

What happens if the plan administrator delays providing tax forms needed to file the estate’s tax returns? – North Carolina

Short Answer

In North Carolina, a plan administrator’s delay in providing tax reporting forms (such as a 1099-R) does not stop the estate’s tax filing deadlines. The personal representative still has to file required returns on time, which often means requesting missing information in writing, using reasonable estimates when appropriate, and filing for extensions when needed. A delay can also slow down estate administration because North Carolina generally expects taxes to be addressed before a final estate accounting is approved.

Understanding the Problem

In a North Carolina probate estate, can the personal representative file the estate’s required tax returns on time when a retirement plan administrator delays providing tax reporting forms (such as 1099s) needed to report distributions after the plan participant’s death? The practical issue is whether the estate must wait for the plan administrator’s year-end processing, or whether the personal representative must take other steps to meet tax deadlines while the forms are still “under review.”

Apply the Law

North Carolina law places responsibility for required state fiduciary income tax filings on the estate’s fiduciary (the personal representative). If the estate must file a North Carolina fiduciary income tax return, it is due on the same general schedule as federal fiduciary returns (calendar-year estates are generally due April 15). A plan administrator’s internal processing timeline may affect the information available, but it does not shift the filing obligation away from the personal representative. Separately, North Carolina also ties the probate closing process to taxes: a final fiduciary account generally should not be approved unless required taxes are paid or secured.

Key Requirements

  • Identify what returns are required: The estate may need a final personal income tax return for the decedent, a fiduciary income tax return for the estate (if required), and sometimes other filings depending on the assets and income.
  • Meet the filing deadline (or get a valid extension): If a North Carolina fiduciary return is required, it must be filed by the state deadline unless an extension applies.
  • Document diligence and keep the probate file “tax-ready”: The personal representative should keep written proof of requests to the plan administrator and maintain records that support any reporting positions taken while waiting for corrected or final forms.

What the Statutes Say

Analysis

Apply the Rule to the Facts: Here, the estate requested issued tax reporting forms (such as 1099s) from a retirement plan administrator, and the administrator responded that the request is still under review due to year-end processing delays. That delay does not change the personal representative’s responsibility to file required returns by the applicable deadlines. The practical response is to (1) keep pressure on the administrator with a clear written request and deadline, and (2) protect the estate by filing extensions and/or filing based on the best available records, then correcting if needed when the final form arrives.

Process & Timing

  1. Who files: The personal representative (or the accountant/attorney acting with the personal representative’s authorization). Where: North Carolina Department of Revenue for the NC fiduciary return; the IRS for federal returns. What: If a North Carolina fiduciary income tax return is required, it is filed under the estate’s tax identification number (often obtained early in administration). When: For a calendar-year estate, the North Carolina fiduciary return is generally due April 15 unless an extension applies under state law.
  2. While waiting on the plan administrator: Send a dated, written follow-up that (a) identifies the decedent and the estate, (b) requests all issued tax forms for the relevant year(s), (c) asks whether any corrected forms are expected, and (d) requests a written “year-end distribution detail” if the official form is not yet available. Keep proof of delivery and a call log.
  3. Protect the estate’s filing posture: If the form will not arrive in time, file the appropriate extension(s) and coordinate with the preparer on whether a return can be filed using the best available information (for example, year-end distribution statements), with an amendment later if the final 1099 differs.

Exceptions & Pitfalls

  • Assuming “no form means no deadline”: Tax deadlines can apply even when a third party has not issued paperwork yet. Waiting can create late-filing and late-payment exposure.
  • Closing the estate too early: Distributing and trying to close before tax reporting is settled can create avoidable risk and can complicate approval of the final account if taxes are not paid or secured.
  • Missing communications from tax authorities: Estates often benefit from formally notifying the IRS of the fiduciary relationship and obtaining an estate tax identification number early, so notices do not go to an old address and get missed during a short response window.
  • Not requesting “detail” in addition to the form: Even if a 1099-R is delayed, administrators can often provide transaction histories, gross distribution amounts, withholding, and dates—information that may be enough to file an extension accurately and prepare a return that can be corrected later.

Conclusion

In North Carolina, a plan administrator’s delay in providing tax reporting forms does not pause the estate’s tax responsibilities. The personal representative remains responsible for filing any required fiduciary income tax return and meeting the state due date (generally April 15 for a calendar-year estate) or obtaining an extension. Because probate closing is tied to taxes being paid or secured, the most important next step is to file the needed extension(s) and keep written documentation of follow-ups to the plan administrator while the forms are pending.

Talk to a Probate Attorney

If a plan administrator is delaying tax forms needed to file an estate’s returns, our firm has experienced attorneys who can help organize the requests, protect deadlines, and keep the probate administration moving. 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.

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.