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Standard Index GroupThe End of Life PlannerUnited States by Valoren

General information · not a substitute for the advice of an attorney · Valoren is a publisher, not a law firm.

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Letters testamentary

What the federal government’s own pages say about letters testamentary: what they are and what else the IRS calls them, who an executor and an administrator are, and what the IRS and TreasuryDirect ask to see as proof of an appointment. Who a state’s court grants them to, and what has to happen before they issue, is on each state’s own page, linked from this one.

  • Every fact dated, in the official words
  • Each state’s own law

Every quotation checked October 17, 2026

Every quotation on this page is the official body’s own words, as they stood on the day we read them. The date is beside each one.

What letters testamentary are, and what the IRS accepts as proof

Letters of Testamentary, also called Letters of Administration or Letters of Representation, is a document issued by the probate court. The document grants the authority to an estate administrator, executor or personal representative to manage the deceased taxpayer's affairs and estate.

A copy of Letters of Testamentary approved by the court or Form 56, Notice Concerning Fiduciary Relationship

Internal Revenue Service · general information · checked October 17, 2026

Executor, administrator, personal representative: who is which, and their duties

A personal representative of an estate is an executor, administrator, or anyone who is in charge of the decedent's property.

Generally, an executor … is named in a decedent's will to administer the estate and distribute properties as the decedent has directed.

An administrator … is usually appointed by the court if no will exists, if no executor was named in the will, or if the named executor can't or won't serve. In general, an executor and an administrator perform the same duties and have the same responsibilities.

Internal Revenue Service · general information · checked October 17, 2026

Proving the appointment to the IRS, and claiming a refund

Check the box on line 1a if you’re the executor of an estate of a decedent who died testate (that is, having left a valid will) and have been authorized to serve by a court of appropriate jurisdiction. Attach to your Form 56 current letters testamentary or a court certificate as proof of your court appointment.

Internal Revenue Service · general information · checked October 17, 2026

You don't need Form 1310 to claim the refund if you attach a copy of the court certificate to the tax return showing you were appointed the personal representative.

Internal Revenue Service · general information · checked October 17, 2026

Cashing savings bonds as the court-appointed representative of the estate

When someone dies, that person's estate (what the person owns) must be "settled" – distributed according to the person's will or the law. Sometimes, a court appoints someone to settle the estate.

A local bank or other financial institution may be willing to cash E, EE, or I savings bonds for a court-appointed representative of an open-administered estate.

Court evidence for the proof of your appointment as the representative authorized to cash the bonds.

U.S. Department of the Treasury, TreasuryDirect · general information · checked October 17, 2026

FAQ

Common questions

Letters of Testamentary, also called Letters of Administration or Letters of Representation, is a document issued by the probate court. The document grants the authority to an estate administrator, executor or personal representative to manage the deceased taxpayer's affairs and estate.

A copy of Letters of Testamentary approved by the court or Form 56, Notice Concerning Fiduciary Relationship

Internal Revenue Service · general information · checked October 17, 2026

A personal representative of an estate is an executor, administrator, or anyone who is in charge of the decedent's property.

Generally, an executor … is named in a decedent's will to administer the estate and distribute properties as the decedent has directed.

An administrator … is usually appointed by the court if no will exists, if no executor was named in the will, or if the named executor can't or won't serve. In general, an executor and an administrator perform the same duties and have the same responsibilities.

Internal Revenue Service · general information · checked October 17, 2026

Letters of Testamentary, also called Letters of Administration or Letters of Representation, is a document issued by the probate court. The document grants the authority to an estate administrator, executor or personal representative to manage the deceased taxpayer's affairs and estate.

A copy of Letters of Testamentary approved by the court or Form 56, Notice Concerning Fiduciary Relationship

Internal Revenue Service · general information · checked October 17, 2026

Check the box on line 1a if you’re the executor of an estate of a decedent who died testate (that is, having left a valid will) and have been authorized to serve by a court of appropriate jurisdiction. Attach to your Form 56 current letters testamentary or a court certificate as proof of your court appointment.

Internal Revenue Service · general information · checked October 17, 2026

You don't need Form 1310 to claim the refund if you attach a copy of the court certificate to the tax return showing you were appointed the personal representative.

Internal Revenue Service · general information · checked October 17, 2026

When someone dies, that person's estate (what the person owns) must be "settled" – distributed according to the person's will or the law. Sometimes, a court appoints someone to settle the estate.

A local bank or other financial institution may be willing to cash E, EE, or I savings bonds for a court-appointed representative of an open-administered estate.

Court evidence for the proof of your appointment as the representative authorized to cash the bonds.

U.S. Department of the Treasury, TreasuryDirect · general information · checked October 17, 2026