Decedents’ Estate: Application for Discharge from Personal Liability for Tax on Decedent’s Income

(1) The representative of a decedent’s estate may make written application to the department for discharge from personal liability for tax on the decedent’s income. This application must be made after filing the decedent’s final individual income tax return, or any individual income tax returns the representative of a decedent’s estate is required to file on behalf of the decedent because the decedent failed to file the required returns prior to their death.

(2) The written application must include the following information: