What documents are required if I am a Personal Representative for a deceased taxpayer?
We require the Letters of Authority for Personal Representative.
Mail the Letters of Authority for Personal Representative along with the final return to the address on the bottom of the return.
When supported by the software provider, Letters of Authority can be attached with an e-filed return as a pdf.
Note: Do not use the Authorized Representative Declaration Power of Attorney (form 151) for a deceased taxpayer.