Application for Determination of Estate Tax and Discharge from Personal Liability

# (1)

(1) The executor may apply to the department for a determination of tax due and discharge from personal liability of estate tax.

# (2)

(2) The written application must include the following information:

(a) The name and date of death of the decedent;

(b) The decedent's Social Security Number;

(c) If the executor applies before filing the estate tax return, a copy of the decedent's will, the decedent's trust, or other document indicating the person is authorized to act on behalf of the estate.

# (3)

(3) The discharge does not apply to tax liability resulting from assets of the decedent's estate that are still in the possession or control of the executor.