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Clearance certificateAs the legal representative, you may want to get a clearance certificate before you distribute any property under your control. A clearance certificate certifies that all amounts for which the deceased is liable to us have been paid, or that we have accepted security for the payment. If you do not get a certificate, you can be liable for any amount the deceased owes. A certificate covers all tax years to the date of death. It is not a clearance for any amounts a trust owes. If there is a trust, a separate clearance certificate is needed for the trust. To request a certificate, complete Form TX19, Asking for a Clearance Certificate, and send it to the Assistant Director, Audit, at your tax services office. Do not include Form TX19 with a return. Send it only after you have received the notices of assessment for all the returns filed and paid or secured all amounts owing. Do not send us this form until:
Provide us with the documents we ask for below to help us issue the certificate without delay. Attach to this form the documents that apply to your situation:
If you need more information about clearance certificates, contact your Tax services office. You can also see IC82-6, Clearance Certificate. Forms and publications
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