How to Fill Out and Submit Form ET-14: Estate Tax Power of Attorney

Form ET-14 is New York’s estate tax power of attorney, and it is the form an executor or administrator uses to authorize an attorney, accountant, or other representative to handle an estate’s tax matters with the New York State Department of Taxation and Finance. Once filed, it lets that representative receive confidential tax information, sign documents, negotiate during audits, and make binding decisions on the executor’s behalf. You file it once per estate unless you change representatives, and you can submit it online, by fax, or by mail.¹

When You Need to File ET-14

The most common trigger is filing Form ET-706, the New York State Estate Tax Return. If an attorney or CPA is preparing the return, attach a completed ET-14 so the Tax Department can communicate directly with them. The ET-706 itself asks whether an ET-14 is attached and, if one was submitted earlier, the date it was filed.²

ET-14 is also needed when you want a representative to request a release of the estate tax lien on real property or a cooperative apartment. That lien-release process runs through Form ET-117 together with Form ET-30, ET-706, or ET-85, and the representative can only handle it if an ET-14 is on file.³ Audits and conciliation conferences fall under the same rule: if the Tax Department needs to discuss the estate’s tax position with anyone other than the executor, that person needs an ET-14.

One boundary to keep in mind. ET-14 covers estate tax only. For income tax, sales tax, or any other New York tax type, the correct form is POA-1.⁴

Whether an Estate Tax Return Is Even Required

Before filing ET-14, confirm that the estate actually has New York estate tax business to authorize. For deaths in 2026, a New York estate tax return is required only when the decedent’s gross estate exceeds the basic exclusion amount of $7,350,000.⁵ The return is due within nine months of the date of death unless the executor obtains an extension, and a completed federal Form 706 must accompany the state return even if no federal filing would otherwise be required.²

If the estate crosses that threshold and you want a professional handling it, submit ET-14 at the same time as the return, or earlier if your representative needs to contact the Tax Department first.

Filling Out the Form Section by Section

ET-14 is one page with five sections and a page of instructions. Download it from the Department of Taxation and Finance.¹

Section 1: Executor and Decedent

Enter your own name, Social Security number, and mailing address as executor or administrator. Then the decedent’s name, Social Security number, county of residence at the time of death, and exact date of death. Check the SSN and date of death against the death certificate. A mismatch will hold up processing because these fields are what tie the form to the estate’s file.

Section 2: Representative

List your representative’s full name, firm name if applicable, phone number, mailing address, email, and title or profession. You also need one of the following identifying numbers: PTIN, Social Security number, or EIN. If the representative holds a New York Tax Practitioner Registration Identification Number (NYTPRIN), add that too.

Appointing more than one representative? Attach a separate sheet carrying the same information for each additional person, and sign and date that sheet as the executor named in Section 1.¹

Section 3: Mailings

If you named more than one representative, this section is where you say which one should receive notices and other correspondence from the Tax Department. With a single representative, that person receives the mail by default.

Section 4: Authority Granted

By default, the form gives your representative full authority to receive confidential information and take any action you could take as executor on estate tax matters, including consenting to extend the time for the state to assess tax, executing waivers, and agreeing to tax adjustments.¹ To narrow those powers, write the specific limits in the space provided. For example, you might restrict the representative to a lien release rather than all estate tax matters.

This section also contains a checkbox to revoke all previously filed estate tax powers of attorney for the estate. Check it only if you are replacing an earlier representative. Filing a new ET-14 does not automatically cancel prior ones.

Section 5: Executor Signature

Indicate your status by checking one of two boxes:

Box A, court-appointed executor or administrator. Check this if you hold Letters Testamentary or Letters of Administration. Attach a copy of those letters, or note the form number and date on which you previously provided them to the Tax Department.
Box B, no court-appointed representative. Check this if no executor or administrator has been formally appointed. State your relationship to the decedent and describe the property you possess. The Tax Department may ask for supporting evidence such as a death certificate, kinship affidavit, or copy of a trust instrument.¹

Then indicate whether this is the first ET-14 filed for the estate (Box C) or a revision replacing an earlier one (Box D). Sign, print your name and title, and date the form.

How to Submit the Form

You have three channels, and processing speed varies sharply between them:⁴

Online. Processed within one business day.
Fax to 518-435-8406. Processed within two to three business days.
Mail to NYS Tax Department, POA Central Unit, W A Harriman Campus, Albany, NY 12227-0864. Processed within seven to ten business days.

Online is by far the fastest. If you are filing ET-14 alongside the estate tax return, you can also attach it directly to Form ET-706 when mailing the return. File it once per estate. Do not include a copy with every later filing unless you are changing representatives.

Changing or Ending the Authority

The authority granted by ET-14 stays active until the executor revokes it or the representative withdraws. A representative cannot revoke a power of attorney on their own. Only the executor can do that.¹

An important quirk: the form cannot be partially revoked. If you named two representatives on a single ET-14 and later want to remove one, revoking that person cancels the entire power of attorney, and you would then need to file a new ET-14 for the representative you want to keep. Because of that all-or-nothing rule, some executors file a separate ET-14 for each representative from the start, so one can be revoked without affecting the other.

Related Estate Tax Forms

ET-14 does not itself file a return, release a lien, or pay tax. It only authorizes someone to do those things for you. The forms you are most likely to see alongside it:

Form ET-706, the New York State Estate Tax Return, due within nine months of the date of death for estates above the $7,350,000 basic exclusion amount.⁵
Form ET-117, Release of Lien of Estate Tax, filed together with Form ET-30, ET-706, or ET-85 to clear the automatic state lien from real property or a co-op.³
Form ET-30, Application for Release(s) of Estate Tax Lien.
Form ET-85, New York State Estate Tax Certification, an alternative to filing a full return when certain conditions are met.
Form ET-141, New York State Estate Tax Domicile Affidavit, required when the decedent was a nonresident of New York.

1
New York State Department of Taxation and Finance. Form ET-14 Estate Tax Power of Attorney
2
New York State Department of Taxation and Finance. Form ET-706 New York State Estate Tax Return
3
New York State Department of Taxation and Finance. Release of Estate Tax Lien
4
Department of Taxation and Finance. Power of Attorney and Other Authorizations
5
New York State Department of Taxation and Finance. Estate Tax