The executor must use Form 2848, Power of Attorney
and Declaration of Representative, or Form 8821, Tax
Information Authorization, to authorize another person to
act for the executor before the IRS.
Complete and attach Form 2848 if you would like to
authorize:
Another person to represent the estate;
More than one person to receive confidential
information or represent the estate; or
Someone to sign agreements, consents, waivers, or
other documents for the estate.
If you wish only to authorize someone to inspect
and/or receive confidential tax information verbally and/or
in writing, complete and attach Form 8821. Individuals
authorized by Form 8821 are not authorized to:
Gross Estate
The gross estate includes all property in which the
decedent had an interest (including property outside the
United States). It also includes:
Note: Under the special rule of Regulations section
20.2010-2(a)(7)(ii), executors of estates who are not
required to file Form 706 under section 6018(a), but who
are filing to elect portability of the DSUE amount to the
surviving spouse, are not required to report the value of
certain property eligible for the marital deduction under
section 2056 or 2056A or the charitable deduction under
section 2055. However, the value of those assets must
be estimated and included in the total value of the gross
estate. See the instructions for Part V, Item 10 and Item
23, later, for more information.
For more specific information, see the instructions for
Schedules A through I of Form 706.
2 Instructions for Form 706 (Rev. 7-2026)
Advocate your position with respect to federal tax
laws;
Execute waivers, consents, or closing agreements; or
Represent you in any other manner before the IRS.
See the Instructions for Form 2848 and the Instructions
for Form 8821, for more information.
