Form ET 14 6 Et14

User Manual: ET-6

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ET-14

Department of Taxation and Finance

Estate Tax Power of Attorney

(6/17)

Read instructions on the back before completing this form. Form ET-14 is for estate tax matters only. For all other tax matters, use
Form POA-1, Power of Attorney. Filing this power of attorney (POA) does not automatically revoke any POAs previously filed with the
New York State Department of Taxation and Finance for the estate listed below but may affect who receives mailings.
1. Executor’s and decedent’s information (executor must sign and date this form in section 5)
Executor’s name		

Executor’s social security number (SSN)

Mailing address (number and street with apartment or suite number, or PO Box)
City

State

Decedent’s name

ZIP code

Decedent’s SSN

Country (if not United States)
County of residence

Date of death

2. Representative information (if you are appointing multiple representatives, mark an X in the box and attach a sheet that provides all the
information requested in section 2 and is signed by the executor named in section 1)

Primary individual representative name

Firm name (if any)

Mailing address (number and street with apartment or suite number, or PO Box)

City

Telephone number
State

Country (if not United States)

Email address

Title or profession (see instructions)

PTIN, SSN, or EIN

ZIP code

NYTPRIN (if applicable)

3. Mailings – We will send copies of notices and other communications related to estate tax matters to the representative listed above. If you
want them sent to a different representative who has an estate tax POA on file for the same estate, enter that individual’s name below.
Name of representative to receive copies of notices and other communications:
4. Authority granted – The executor named in section 1 appoints the individual(s) named in section 2 to act as the executor’s
representative with full authority to receive confidential information and to perform any and all acts that the executor can perform,
unless limited below, with respect to estate tax matters.
I want to limit the authority granted by this POA as follows:

I have other POAs on file for estate tax matters for this estate and want to revoke all of these POAs...................................................
5. Executor signature (mark an X in box A or B and sign below)
A.

I have been formally appointed by a court as executor or administrator of this estate. I have been issued Letters
Testamentary or Letters of Administration that are valid and in effect, and (mark an X in the appropriate box below):

I am including a copy of the Letters Testamentary or Letters of Administration, or
		
I have already provided a copy of the Letters Testamentary or Letters of Administration to the New York State Tax
		
Department (included with Form           previously filed on           ).
(form number)

		

B.

(specify date)

No executor or administrator has been appointed, qualified, and acting within the United States (see instructions). I am in actual
or constructive possession of property of the decedent.

			 Specify your relationship to the decedent and the property you possess:

Signature

Print or type name (and title, if applicable)

Date

Telephone number

► IF NOT SIGNED AND DATED, THIS POWER OF ATTORNEY WILL NOT BE PROCESSED. See instructions on back for Where to send Form ET-14.

ET-14 (6/17) (back)

Instructions

General information for executor

Use Form ET-14, Estate Tax Power of Attorney, when you want to give
one or more individuals the authority to obligate, bind, or appear on your
behalf before the New York State Department of Taxation and Finance
(the department) with respect to estate tax matters. For all other tax
matters related to the estate or decedent, use Form POA-1, Power of
Attorney.
You may only appoint individuals (not a firm) to represent you.
Note: Authorizing someone to represent you by a power of attorney
(POA) does not relieve you of your tax obligations.
Unless you limit the authority you grant (see section 4), your appointed
representatives may perform any and all acts you can perform, including
but not limited to: receiving confidential information concerning your
taxes, agreeing to extend the time to assess tax, agreeing to a tax
adjustment, and establishing an installment payment agreement for
taxes owed.
You do not need Form ET-14 to authorize someone to appear with you,
or to authorize someone to provide information, or prepare a report or
return for you.
Only certain types of professionals may act on your behalf before the
NYS Bureau of Conciliation and Mediation Services (BCMS). Visit the
Tax Department’s POA webpage (at www.tax.ny.gov/poa) for more
information.
Note: Unless a change is being made, Form ET-14 should only be sent
in once. You do not have to send in this form with every estate tax filing.
Revocation and withdrawal – New: This POA will remain active until
you (the executor) revoke it or your representative withdraws from
representing you. Representatives may not revoke a POA.
For information on ways to revoke a POA, or how a representative
can withdraw, see the Tax Department’s POA webpage
(at www.tax.ny.gov/poa).

Specific instructions
Section 1 – Executor’s and decedent’s information

If no executor or personal representative is appointed, qualified, and
acting within the United States, executor means any person in actual
or constructive possession of any property of the decedent. It includes,
among others, a surviving spouse or other relative, trustee, or custodian
of the property. A person who is not formally appointed executor by a
court may be required to furnish evidence at any time that substantiates
his or her authority to sign the power of attorney (for example, death
certificate, kinship affidavit, fiduciary relationship, copy of trust
instrument, etc.).

Section 2 – Representative information

If you are appointing more than one representative, attach a sheet that
provides all the information requested in section 2 and that is signed by
the executor named in section 1.
Caution: This POA cannot be partially revoked or withdrawn. If you
appoint more than one representative on this POA and later choose
to revoke one representative or one representative withdraws, the
revocation or withdrawal will apply to all representatives, and none will
have ongoing authority to represent you. You must file a new POA to
appoint the representatives that you want to continue representing you.
All representatives are deemed as authorized to act separately unless
you explain that all representatives are required to act jointly on the line
in section 4 that allows you to limit the authority granted by this POA.
For each appointed representative, enter the title or profession or, if
your representative is not a professional, enter the representative’s
relationship to you. If the representative is not licensed in NYS, also
include the state where licensed (for example, Florida attorney). Enter
each representative’s federal preparer tax identification number (PTIN),
SSN, or EIN. If applicable, also enter each representative’s New York tax
preparer registration identification number (NYTPRIN).

Section 3 – Mailings

If you want copies of notices and other communications sent to someone
other than the primary individual representative listed in section 2 of this
POA, enter the name of that representative on the line provided. This

representative must be someone who is listed as a representative for
the matters covered by this POA on this or another valid POA on file for
estate tax matters.
If you do not want copies of notices and other communications sent to
any representative, enter None.
Example: On 2/1/2016, you appoint Mr. Smith as your representative
for all estate tax matters. Mr. Smith will receive copies of all mailings
for these matters. On 8/15/2016, you appoint Ms. Jones as your
representative for all estate tax matters. This is in addition to Mr.
Smith, since you did not revoke his power of attorney. Ms. Jones
will now receive copies of mailings for these matters, not Mr. Smith.
However, if you want Mr. Smith to continue to receive the mailings
and not Ms. Jones, you must list Mr. Smith’s name in section 3 of the
Form ET-14 appointing Ms. Jones. Ms. Jones will not receive mailings.

Section 4 – Authority granted

This power of attorney authorizes the representatives you appointed to
act for you without any restrictions for the estate indicated. If you want to
limit your representative’s authority, explain the limitation. For example,
you can limit your representative’s authority to only receive confidential
information, but make no binding decisions for you. If you need more
space to explain the limitation, attach a sheet. The attached sheet must
be signed and dated by the executor named in section 1.

Section 5 – Executor signature, and definition of executor

Form ET-14 must be signed and dated by the executor. The term
executor includes executrix, administrator, administratrix, or personal
representative of the decedent’s estate. If no one is appointed, qualified
and acting within the United States, executor means any person in
actual or constructive possession of any property of the decedent (see
section 1). The NYS Tax Department requires an executor who has been
formally appointed by a court, or his or her representative, to submit
a copy of the Letters Testamentary or the Letters of Administration as
evidence of the executor’s authority to execute this power of attorney.
You must submit a copy of one of these letters (whichever applies)
with this Form ET-14, unless it has already been submitted to the Tax
Department.

Where to send Form ET-14

Form ET-14 should be submitted with your completed Form ET-30,
Application for Release(s) of Estate Tax Lien, Form ET-85, New York
State Estate Tax Certification, Form ET-90, New York State Estate
Tax Return, Form ET-95, Claim for Refund of New York State Estate
Tax, Form ET-130, Tentative Payment of Estate Tax, Form ET-133,
Application of Extension of Time To File and/or Pay Estate Tax, or
Form ET-706, New York State Estate Tax Return. If you need to submit
Form ET-14 without one of the forms listed above:
FAX to: (518) 435-8406 (the easiest and fastest method)
Mail to: NYS TAX DEPARTMENT

POA CENTRAL
W A HARRIMAN CAMPUS
ALBANY NY 12227-0864

If not using U.S. Mail, see Publication 55, Designated Private Delivery
Services.

Need help?
Visit our website at www.tax.ny.gov
(for information, forms, and online services)
Estate Tax Information Center:
To order forms and publications:

Privacy notification

(518) 457-5387
(518) 457-5431

New York State Law requires all government agencies that maintain a
system of records to provide notification of the legal authority for any
request for personal information, the principal purpose(s) for which the
information is to be collected, and where it will be maintained. To view
this information, visit our website, or, if you do not have Internet access,
call (518) 457-5431 and request Publication 54, Privacy Notification. See
Need help? for the Web address and telephone number.



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