Deceased Customer - Probate FAQs

If the income earned by the decedent, up until the date of death, meets the minimum filing requirements, it must be reported. The final tax return should be prepared the same way as when the customer was alive.

• A Missouri court order (Ex. Letters of Administration, Letters Testamentary).
• Full copy of the decedent’s Will designating a specific person(s) as the Administrator, Personal Representative, or Executor of the Estate.
• If a Missouri court order nor a Will exists, a notarized affidavit stating that neither exists and you are the heir handling the estate of the deceased.

All Power of Attorneys, including Durable Power of Attorneys, are no longer valid if the taxpayer is deceased.

A Trust is a separate entity from an Estate. A Trustee only has the authority to speak on behalf of the property included in the Trust. They DO NOT have the authority to speak on behalf of the taxpayer, nor their finances – Unless the Trust also provides the Trustee with authority to resolve the accounts of the beneficiary upon their death.

Cashier’s check or money order payable to the order of the Missouri Department of Revenue is the preferred payment type. However, a payment can be made at any time online using an E-Check (Electronic Bank Draft), or a Debit or Credit card. A convenience fee will be applied and the amount will vary depending on the payment type and amount of the payment.

MAIL: Missouri Department of Revenue
ATTN: Probate
PO BOX 1646
Jefferson City, Missouri 65105

OVERNIGHT: Missouri Department of Revenue
ATTN: Probate
301 West High Street, Room 102
Jefferson City, Missouri 65105

• Liens remain in place even after the date of death. The lien will stay on the property until the balance is paid in full.
• To request a lien payoff you may contact the Department via email, fax, or mail. Requests should include a copy of the death certificate and where you would like the payoff sent (email, fax, or mail).
• Lien payoff requests do not require you to send in documentation showing who is appointed Personal Representative, Administrator, Executor, or Heir to the estate. However, if you wish to discuss the balance owed in detail you must send proof of authorization.
• Instructions including acceptable payment types and where to send funds can be found on the lien payoff.

To receive a satisfaction of claim the balance must be paid in full or to the extent of assets that remain to pay Revenue’s class eight (8) claim. On the claim filed by the Department of Revenue is an interest through date (see exhibit A). If it is past the date on the exhibit, please contact the Department to obtain the most up to date balance due.

Documentation showing appointment of Personal Representative, Executor, Administrator, or Heir of the Estate accompanied by a copy of the death certificate and Form 5866, or lien payoff requests may be sent to:

EMAIL: collections@dor.mo.gov (subject of email ATTN: Probate)

FAX: 573-522-2404 (ATTN: Probate)

MAIL: Missouri Department of Revenue
ATTN: Probate
PO BOX 1646
Jefferson City, Missouri 65105

OVERNIGHT: Missouri Department of Revenue
ATTN: Probate
301 West High Street, Room 102
Jefferson City, Missouri 65105

• Completed IRS Form 1310
• Copy of death certificate
• Documentation showing appointment of Personal Representative, Administrator, Executor, or Heir of the Estate.

**IF A REFUND CHECK HAS ALREADY BEEN ISSUED, YOU MUST SEND THE ORIGINAL CHECK BACK TO THE DEPARTMENT WITH THE ABOVE LISTED DOCUMENTS**

Send Refund inquiries to:

EMAIL: income@dor.mo.gov

MAIL: Missouri Department of Revenue
PO BOX 2200
Jefferson City, Missouri 65105