This new legislation requires that the personal representative of an estate in probate (executor or administrator) give written notice of the death of the decedent to the California Franchise Tax Board within 90 days of the issuance of "letters" to the personal representative. Letters are normally issued when the court appoints someone as executor or administrator to handle an estate.
The law does not specify the contents of this notice, which can be sent by first class mail, but it is recommended that the notice include:
1. The full name, date of death, social security number, address shown on the last tax return filed with the Franchise Tax Board, and the year and form number for the last state tax return filed for the decedent;
2. Name of personal representative, address and tax identification number of estate; and
3. County of probate, probate case number, and date letters issued to the personal representative.
It is also suggested that a photocopy of the death certificate and letters be attached to the notice. The notice can be signed by either the personal representative or the attorney for the estate.
The notice should be mailed to:Franchise Tax Board
P. O. Box 2952, MS A-454
Sacramento, CA 95812-9974
Questions can be addressed to the FTB Decedent Team at 916-845-0479.
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