Form ET 14 6 Et14

Department of Taxation and Finance

Estate Tax Power of Attorney ET-14

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 led 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)

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)

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

City State ZIP code Country (if not United States)

Primary individual representative name Firm name (if any) Telephone number

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

Country (if not United States) Email address

Title or profession (see instructions) PTIN, SSN, or EIN NYTPRIN (if applicable)

5. Executor signature (mark an X in box A or B and sign below)

Testamentary or Letters of Administration that are valid and in effect, and (mark an X in the appropriate box below):

or constructive possession of property of the decedent.

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.

3.

want them sent to a different representative who has an estate tax POA on le for the same estate, enter that individual’s name below.

Name of representative to receive copies of notices and other communications:

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

You may only appoint individuals (not a rm) to represent you.

(POA) does not relieve you of your tax obligations.

Unless you limit the authority you grant (see section 4), your appointed

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

in once. You do not have to send in this form with every estate tax ling.

Revocation and withdrawal – New: This POA will remain active until

you (the executor) revoke it or your representative withdraws from

If no executor or personal representative is appointed, qualied, 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

certicate, kinship afdavit, duciary relationship, copy of trust

instrument, etc.).

revocation or withdrawal will apply to all representatives, and none will

have ongoing authority to represent you. You must le 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

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 le for

estate tax matters.

If you do not want copies of notices and other communications sent to

any representative, enter None.

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.

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 condential

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.

Form ET-14 must be signed and dated by the executor. The term

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

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 Certication, Form ET-90, New York State Estate

Tax Return, Form ET-95, Claim for Refund of New York State Estate