Address for IRS Probate Notice

I had a client, Emily, who thought she’d meticulously handled everything after her mother passed. She’d filed the Will, notified the family, even started the process with the bank. But six months later, she received a jarring letter from the IRS demanding payment on estate taxes—taxes she was certain had already been addressed. The issue? A crucial IRS Notice of Petition hadn’t been properly filed, and the estate was now facing penalties and interest. Emily’s initial cost to rectify this oversight ballooned to over $5,000 in back taxes, penalties, and legal fees, a painful outcome from a simple administrative misstep.

The IRS requires notification for any probate estate exceeding a certain threshold, even if no federal estate tax is ultimately due. This is because the agency has a vested interest in tracking asset transfers and ensuring compliance with tax laws. Ignoring this requirement can lead to significant financial repercussions, and it’s a surprisingly common mistake, even among experienced executors.

What exactly is the IRS Notice of Petition?

Form 941-T, “Estate or Trust Income and Expenses,” is the form the IRS requires. It isn’t a tax payment form; it’s purely informational. Its purpose is to alert the IRS to the commencement of probate proceedings. This allows them to monitor the estate for potential tax liabilities, such as income tax generated during administration or estate tax if the estate’s value exceeds the filing threshold. Filing it promptly demonstrates good faith and can prevent unexpected assessments down the road.

Where do I send the IRS Probate Notice?

Current Mailing Address: The IRS provides specific mailing addresses based on the state where the estate is being administered. As of today, February 22, 2024, the general address is:
• Internal Revenue Service
  Cincinnati, OH 45999

State-Specific Exceptions: However, some states have unique requirements. For California estates, the IRS mailing address is:

• Internal Revenue Service
  Ogden, UT 84201

Always Verify: I strongly recommend verifying the correct address on the IRS website (irs.gov) or in the instructions for Form 941-T before sending. Addresses can change.

What happens if I miss the deadline to file?

Failing to file the IRS Notice of Petition within the required timeframe (typically nine months from the date of death) can trigger several negative consequences. The IRS may impose penalties for late filing, and, more importantly, it can complicate the estate administration process. They can hold up the release of refunds or demand additional documentation before closing the estate. As I saw with Emily, the initial oversight quickly snowballed into a costly and frustrating problem.

As an estate planning attorney and CPA with over 35 years of experience, I understand the complexities of probate and tax law. One of the key advantages of working with a CPA-attorney is the ability to proactively identify potential tax issues—like the step-up in basis for inherited assets or capital gains implications—and seamlessly integrate tax planning into the estate administration process. A proper understanding of asset valuation is also critical when determining if the IRS notice is even required.

Probate Code § 8110 details the notice requirements. Specifically, “…notice (Form DE-121) must be mailed to all heirs, beneficiaries, and named executors at least 15 days before the hearing date. The court counts these days strictly; mailing it 14 days prior will result in an automatic continuance.” While this refers to the Probate Court, the IRS also has strict deadlines, making timely filing crucial.

What causes California probate cases to spiral into delay, disputes, and extra cost?

California probate is designed to provide court-supervised transfer of property, yet cases often break down when authority is unclear, required steps are missed, or disputes arise over assets, notice, and fiduciary conduct. When the process is misunderstood, families can face avoidable delay, escalating conflict, and increased exposure to creditor issues, hearings, or litigation before the estate can close.

Ultimately, the difference between a routine distribution and a protracted legal battle often comes down to preparation. By anticipating the demands of the Probate Code and addressing potential friction points with beneficiaries and creditors upfront, fiduciaries can navigate the system with greater confidence and lower liability.

Verified Authority on Probate Notice Requirements

• Mailing Requirements (The 15-Day Rule): California Probate Code § 8110
  Jurisdiction is everything. At least 15 days before the hearing on the petition, you must mail the Notice of Petition to Administer Estate (Form DE-121) to every person named in the will and every legal heir. If you miss an heir, the court lacks the authority to act.
• Publication Mandate: California Probate Code § 8120 (Newspaper of General Circulation)
  You cannot hide a probate case. The law requires publication in a newspaper circulated in the area where the decedent lived. This publication must run three times before the hearing. The court will check for the “Proof of Publication” affidavit from the newspaper before granting the petition.
• Notice to Attorney General: California Probate Code § 8111 (Charitable/No Heirs)
  If the will leaves assets to a specific charity or a charitable trust, or if the decedent has no known heirs, the California Attorney General becomes a mandatory party to the case. Failing to notice the AG will result in the court continuing your hearing.
• Foreign Citizen Notice: California Probate Code § 8113
  If the decedent was a citizen of a foreign nation, or if a beneficiary is a foreign resident, California law often requires notice be sent to the Consulate of that country. This ensures international treaties regarding property rights are respected.
• Request for Special Notice: California Probate Code § 1250
  This is a strategic tool for beneficiaries and creditors. By filing Form DE-154, you force the executor to send you a copy of every major document filed in the case (Inventories, Accountings, Petitions). It is the best way to monitor an estate without constantly checking the court docket.
• Defective Notice Consequences: California Probate Code § 8124
  This code section is the “stop sign.” If the publication or mailing requirements are not met perfectly, the court cannot hear the petition. The judge has no discretion to waive the notice defect; the hearing must be continued, and notice must be redone properly.