Estate Tax Power Of Attorney {ET-14}

Department of Taxation and FinanceEstate Tax Power of AttorneyET-14 (/1Read 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 revokeNew York State Department of Taxation and Finance for the estate listed below but may affect who receives mailings.1. Executor222s and decedent222s 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) 4. Authority granted 226 The executor named in section 1 appoints the individual(s) named in section 2 to act as the executor222srepresentative with full authorityþ. ..................................................Executor222s name þ Executor222s social security number (SSN)Mailing address (number and street with apartment or suite number, or PO Box)City þ State þ ZIP code þ Country (if not United States) þ Decedent222s name þ Decedent222s SSN þ County of residence þ Date of deathPrimary individual representative name þ Firm name (if any) þ Telephone numberMailing address (number and street with apartment or suite number, or PO Box) þ City þ State þ ZIP codeCountry (if not United States) þ Email addressTitle or profession (see instructions) þ PTIN, SSN, or EIN þ NYTPRIN (if applicable) 5. Executor signatureA. þ 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): þ I am including a copy of the Letters Testamentary or Letters of Administration, or þ I have already provided a copy of the Letters Testamentary or Letters of Administration to the New York State Tax Department (included with Form þ þ þ ). (form number) þ (specify date) B. þ (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 þ Print or type name (and title, if applicable) þ Date þ Telephone number þ þ þ þ þ þ þ þ þ þ þ þ þ þ þ þ þ Where to send Form ET-14.3. Mailings 226 We will send copies of notices and other communications related to estate tax matters to the representative listed above. If youAmerican LegalNet, Inc. www.FormsWorkFlow.com þ Estate Tax Information Center: þ (518)457-5387To order forms and publications: þ (518)457-5431 Visit our website at www.tax.ny.gov (for information, forms, and online services) ET-14 (/1) (back) 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. Authorizing someone to represent you by a power of attorney (POA) does not relieve you of your tax obligations.representatives may perform any and all acts you can perform, including 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 Department222s POA webpage (at www.tax.ny.gov/poa) for more information.Revocation and withdrawal 226 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 Department222s POA webpage (at www.tax.ny.gov/poa).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 instrument, etc.).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. 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 mustappoint 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 representative222s relationship to you. If the representative is not licensed in NYS, also include the state where licensed (for example, Florida attorney). Enter SSN, or EIN. If applicable, also enter each representative222s New York tax 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 estate tax matters.If you do not want copies of notices and other communications sent to any representative, enter None. 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. Smith222s name in section 3 of the Form ET-14 appointing Ms. Jones. Ms. Jones will not receive mailings. þ þ þ þ 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 representative222s authority, explain the limitation. For example, 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. þ þ þ þ þ þ þ þ Form ET-14 must be signed and dated by the executor. The term executor includes executrix, administrator, administratrix, or personal 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 executor222s 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. þ þ þ þ 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 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 Yo