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Department of Taxation and Finance
ET-14
Estate Tax Power of Attorney (6/19)

Read the instructions 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. 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 form filed.
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 ZIP code Country (if not United States)

Decedent’s name Decedent’s SSN County of residence Date of death

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

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 Xin 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 Xin 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) (specify date)
No executor or administrator has been appointed, qualified, and acting within the United States (see instructions). I am in actual
B.
or constructive possession of property of the decedent. I agree to provide evidence of same upon request.
Specify your relationship to the decedent and the property you possess:

This is the first ET-14 filed for this estate
C.
This is a revised ET-14. Replaces previous one included with Form filed on
D. (form number) (specify date)

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 page 2 for Where to send Form ET-14.

07500106190094

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ET-14 (6/19) Page 2 of 2
Instructions
Important information Section 3 – Mailings
Note: Unless a change is being made, Form ET-14 should only be sent If you want copies of notices and other communications sent to someone
in once. You do not have to send in this form with every estate tax other than the primary individual representative listed in section 2 of this
filing or additional forms. 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
General information for executor estate tax matters.
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 Example: On 2/1/2016, you appoint Mr. Smith as your representative
behalf before the New York State Department of Taxation and Finance (the for all estate tax matters. Mr. Smith will receive copies of all mailings
department) with respect to estate tax matters. For all other tax matters for these matters. On 8/15/2016, you appoint Ms. Jones as your
related to the estate or decedent, use Form POA-1, Power of Attorney. representative for all estate tax matters. This is in addition to Mr.
Smith, since you did not revoke his power of attorney. Ms. Jones
You may only appoint individuals (not a firm) to represent you. will now receive copies of mailings for these matters, not Mr. Smith.
Note: Authorizing someone to represent you by a power of attorney However, if you want Mr. Smith to continue to receive the mailings
(POA) does not relieve you of your tax obligations. 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.
Unless you limit the authority you grant (see section 4), your appointed
representatives may perform any and all acts you can perform, including Section 4 – Authority granted
but not limited to: receiving confidential information concerning your This power of attorney authorizes the representatives you appointed to
taxes, agreeing to extend the time to assess tax, agreeing to a tax act for you without any restrictions for the estate indicated. If you want to
adjustment, and establishing an installment payment agreement for limit your representative’s authority, explain the limitation. For example,
taxes owed. you can limit your representative’s authority to only receive confidential
You do not need Form ET-14 to authorize someone to appear with you, information, but make no binding decisions for you. If you need more
or to authorize someone to provide information, or prepare a report or space to explain the limitation, attach a sheet. The attached sheet must
return for you. be signed and dated by the executor named in section 1.
Only certain types of professionals may act on your behalf before the
NYS Bureau of Conciliation and Mediation Services (BCMS). Visit the Section 5 – Executor signature, and definition of executor
Tax Department’s POA webpage (at www.tax.ny.gov/poa) for more Form ET-14 must be signed and dated by the executor. The term
information. executor includes executrix, administrator, administratrix, or personal
representative of the decedent’s estate. If no one is appointed, qualified
Revocation and withdrawal – New: This POA will remain active until and acting within the United States, executor means any person in
you (the executor) revoke it or your representative withdraws from actual or constructive possession of any property of the decedent (see
representing you. Representatives may not revoke a POA. section 1). The NYS Tax Department requires an executor who has been
For information on ways to revoke a POA, or how a representative formally appointed by a court, or his or her representative, to submit
can withdraw, see the Tax Department’s POA webpage a copy of the Letters Testamentary or the Letters of Administration as
(at www.tax.ny.gov/poa). 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
Specific instructions Department.
Section 1 – Executor’s and decedent’s information
If no executor or personal representative is appointed, qualified, and Where to send Form ET-14
acting within the United States, executor means any person in actual Form ET-14 should be submitted with your completed Form ET-30,
or constructive possession of any property of the decedent. It includes, Application for Release(s) of Estate Tax Lien, Form ET-85, New York
among others, a surviving spouse or other relative, trustee, or custodian State Estate Tax Certification, Form ET-95, Claim for Refund of New
of the property. A person who is not formally appointed executor by a York State Estate Tax, Form ET-130, Tentative Payment of Estate Tax,
court may be required to furnish evidence at any time that substantiates Form ET-133, Application of Extension of Time to File and/or Pay Estate
his or her authority to sign the power of attorney (for example, death Tax, or Form ET-706, New York State Estate Tax Return. If you need to
certificate, kinship affidavit, fiduciary relationship, copy of trust submit Form ET-14 without one of the forms listed above:
instrument, etc.). FAX to: 518-435-8406 (the easiest and fastest method)
Section 2 – Representative information Mail to: NYS TAX DEPARTMENT
POA CENTRAL
If you are appointing more than one representative, attach a sheet that W A HARRIMAN CAMPUS
provides all the information requested in section 2 and that is signed and ALBANY NY 12227-0864
dated by the executor named in section 1.
If not using U.S. Mail, see Publication 55, Designated Private Delivery
Caution: This POA cannot be partially revoked or withdrawn. If you Services.
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 Need help?
have ongoing authority to represent you. You must file a new POA to
appoint the representatives that you want to continue representing you. Visit our website at www.tax.ny.gov
(for information, forms, and online services)
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. Estate Tax Information Center: 518-457-5387
For each appointed representative, enter the title or profession or, if To order forms and publications: 518-457-5431
your representative is not a professional, enter the representative’s
relationship to you. If the representative is not licensed in NYS, also Privacy notification
include the state where licensed (for example, Florida attorney). Enter New York State Law requires all government agencies that maintain a
each representative’s federal preparer tax identification number (PTIN), system of records to provide notification of the legal authority for any
SSN, or EIN. If applicable, also enter each representative’s New York tax request for personal information, the principal purpose(s) for which the
preparer registration identification number (NYTPRIN). 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,
07500206190094 call 518-457-5431 and request Publication 54, Privacy Notification. See
Need help? for the Web address and telephone number.

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