Short Answer

Respond by the deadline printed on the IRS notice; many mismatch letters require a reply within a few weeks, and the IRS will not resolve the return until it receives the correction. In North Carolina, the court‑appointed personal representative should promptly file IRS Form 56 to put the IRS on notice of who can act, use an EIN for the estate (not the decedent’s SSN) on estate returns, and track key return deadlines (final 1040 and any 1041) while the correction is pending.

Understanding the Problem

You are a North Carolina administrator who received an IRS notice saying the decedent’s Social Security number does not match a filed tax form. Can you fix it, and what deadlines control? The decision point is when and how fast you must respond to the IRS while ensuring the correct fiduciary is on record and the estate uses the right taxpayer ID going forward.

Apply the Law

Under North Carolina law, the personal representative is responsible for managing the decedent’s tax matters as part of settling the estate. Practically, that means (1) telling the IRS who is authorized (Form 56), (2) using the estate’s EIN for estate filings and accounts, and (3) meeting federal tax deadlines while resolving the mismatch. The main forum is the IRS office shown on the notice. Core federal triggers include the response date on the IRS letter, the due date for the decedent’s final Form 1040 (generally April 15 following the year of death), and any Form 1041 due date for the estate (15th day of the fourth month after the fiscal year ends).

Key Requirements

• Authorized fiduciary on record: File IRS Form 56 so the IRS sends notices to the personal representative, not the decedent’s last address.
• Timely IRS response: Reply by the specific date on the notice with the documents the letter requests (e.g., identity verification, Letters of Administration).
• Use the right taxpayer ID: Use the decedent’s SSN only for the final 1040; use the estate’s EIN for estate accounts and any Form 1041.
• Coordinate return deadlines: Track and, if needed, extend the final 1040 and any 1041 while the mismatch is resolved (Form 7004 for 1041).
• Document and report: Keep records of IRS correspondence and reflect material corrections in your filings and estate accounting.

What the Statutes Say

• North Carolina Gen. Stat. § 28A-13-2 (Duties of personal representative) – requires the personal representative to settle the estate prudently and expeditiously, which includes handling tax issues.
• North Carolina Gen. Stat. § 28A-21-1 (Annual accounts; when due) – requires annual accounts if the estate remains open beyond one year, reinforcing ongoing tracking of tax matters.
• North Carolina Gen. Stat. § 28A-2-1 (Jurisdiction of clerk) – confirms the Clerk of Superior Court oversees estate administration while the IRS handles federal tax corrections.

Analysis

Apply the Rule to the Facts: You are already appointed, so file Form 56 to ensure the IRS recognizes you as the contact and send a written response by the date on the notice with your Letters of Administration and the corrected identity details. Use or obtain an EIN for the estate and avoid using the decedent’s SSN on estate accounts or returns. If the return due dates approach, file any needed extensions so the estate stays compliant while the SSN issue is fixed.

Process & Timing

1. Who files: Personal representative/administrator. Where: IRS address or fax listed on the notice. What: Response letter citing the notice number, IRS Form 56 (fiduciary notice), copies of Letters of Administration, and requested ID documents; obtain an EIN (IRS Form SS‑4) if not already secured. When: By the response deadline printed on the notice; obtain an EIN immediately; file/extend any 1040/1041 deadlines as they arise.
2. Ask any payer (e.g., bank or employer) that issued a form with the wrong SSN to issue a corrected W‑2/1099 and send you a copy; update the estate’s accounts to use the EIN. Typical IRS correspondence turnarounds vary; allow several weeks and follow up if needed.
3. Confirm the IRS corrected its records and the return is processed. Keep all correspondence and include material updates in your next filing and in the estate’s accounting with the Clerk of Superior Court.

Exceptions & Pitfalls

• Not filing Form 56: If the IRS keeps mailing the decedent’s last address, you could miss deadlines. File Form 56 promptly and again if the fiduciary changes.
• Using the wrong ID: Filing estate returns or opening accounts under the decedent’s SSN invites more mismatches. Always use the estate’s EIN.
• Unclear roles: When multiple family members are involved, confirm in writing who handles tax filings to prevent duplicated or missed responses.
• Paying beneficiaries before taxes: Federal taxes are a high‑priority obligation; paying others first can create fiduciary risk under North Carolina law.
• Letting deadlines pass: If the notice deadline is unclear, call the IRS number on the letter and document the call; consider extensions for any approaching return due dates.

Talk to a Probate Attorney

If you’re dealing with an IRS SSN mismatch for a decedent and need to protect the estate’s timelines, our firm has experienced attorneys who can help you understand your options and deadlines. 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.