Using the Wyoming Tax Power of Attorney Form for Deceased Relatives’ Taxes

When a loved one passes away in Wyoming, their tax matters don’t automatically resolve themselves with their estate. Excise tax obligations may still exist, especially if they owned a business or held licenses. The Wyoming Department of Revenue requires proper authorization before disclosing tax information to others. Filing ETS Form 150 allows designated individuals to legally act on the deceased’s behalf.

Without this form, even close relatives can’t access confidential tax details or negotiate on the deceased’s behalf. Executors or legal representatives must often deal with outstanding sales tax, use tax, or liquor tax filings. Submitting ETS Form 150 proves to the state that the representative has valid authority. This safeguards the estate and the Revenue Department from unauthorized disclosures or actions.

This guide focuses specifically on ETS Form 150 as it applies to handling excise taxes in Wyoming after death. You'll learn when the form is required, how to complete it, and what documents support your filing. We explain these processes in a clear, step-by-step format to reduce stress during estate administration. Accurate compliance prevents delays, penalties, or legal complications from mishandled tax filings.

Who Can Handle Taxes for a Deceased Relative Using a Power of Attorney Form

When a loved one dies, managing their tax matters can be complex. In Wyoming, specific individuals are legally permitted to handle tax filing, payment, and communication with the Wyoming Department of Revenue on behalf of the deceased. This is typically done through a Wyoming Tax Power of Attorney Form (ETS Form 150)—a legal document that grants authority to act in tax matters. Below is a breakdown of who can represent a deceased taxpayer using this form, and under what circumstances.

• Executor Named in a Will: The executor is the person designated to manage the estate. Under Wyoming law, the executor has the legal authority to file tax returns, address outstanding tax issues, and represent the deceased taxpayer before the Wyoming Department of Revenue by filing the appropriate power of attorney form.
• Court-Appointed Administrator: If no will exists, the court may appoint an administrator. This person is granted authority to act for the deceased, including filing a Wyoming tax power of attorney form to manage Wyoming tax obligations or disputes.
  
  
• Legal Representative or Attorney: A licensed attorney representing the estate may also be authorized to handle tax matters through a power of attorney form. This is often advisable for complex tax issues or to coordinate with state and IRS requirements.
  
  
• Tax Professional Acting as Attorney-in-Fact: A tax professional, such as an enrolled agent or certified public accountant, may be appointed as an attorney to assist with tax filing, review of past tax returns, and communication with the Wyoming Department. This requires the principal (executor or administrator) to complete and file the Wyoming tax power of attorney form naming them the authorized agent.
  
  
• Spouse or Family Member (With Limitations): A surviving spouse or family member is not generally allowed to act on behalf of the deceased unless legally appointed through the courts or explicitly named as a representative in a valid legal document. Filing the attorney form without proper authority may result in delays or rejected action.
  
  
• Authorized Financial Institutions or Fiduciaries: If a financial institution manages the estate, a fiduciary officer may act under a power of attorney if allowed under state laws and recognized by the Wyoming Department of Revenue. Before proceeding, a review of eligibility is recommended.

To ensure compliance with Wyoming tax laws and avoid legal complications, it's essential to appoint a knowledgeable individual who can properly complete the Wyoming tax power of attorney form, represent the estate’s interests, and interact with both state and IRS offices. If in doubt, consult a licensed attorney or tax professional to help handle the filing and execution of the form effectively.

What Is ETS Form 150, and When Is This Wyoming Tax Power of Attorney Form Required

ETS Form 150 is the official Wyoming tax power of attorney form used to grant authority to an individual—such as a tax professional, attorney, or other representative—to act on a taxpayer’s behalf in handling specific tax matters before the Wyoming Department of Revenue. This legal tool becomes particularly relevant when navigating complex excise tax issues, disputes, or filings. Here’s when and why this power of attorney form is required under state procedures:

• When You Need to Appoint a Representative Legally: When they want to appoint someone—known as an attorney in fact or agent—to act on their behalf for tax issues involving the Wyoming Department of Revenue, taxpayers must complete the Wyoming tax power of attorney form (ETS Form 150). This ensures the designated individual has proper authority to handle specific matters, including communications and documentation.
  
  
• For Excise Tax Filing and Payment Responsibilities: ETS Form 150 is required when someone other than the taxpayer assists with excise tax returns, tax filing, or payment obligations. This is common when businesses or estates must file or settle taxes on behalf of a deceased person or when an agent steps in to manage state tax compliance.
  
  
• When Communicating Directly with the Wyoming Department: The Wyoming Department of Revenue will generally not discuss taxpayers' tax matters with any third party unless ETS Form 150 is submitted. Filing the form grants the named representative legal authority to review, request, and handle confidential tax records or notices.
  
  
• In Case of Tax Disputes, Audits, or Enforcement Action: A power of attorney is often required when responding to audits, resolving tax issues, or avoiding further action by the Wyoming Department. The legal document allows a knowledgeable attorney or tax professional to act swiftly and effectively on the taxpayer’s behalf.
  
  
• When an Executor, Administrator, or Legal Representative Acts for a Deceased Person: If you're handling tax matters for a deceased individual in Wyoming, ETS Form 150 is typically necessary to represent the estate. You must file this form and supporting legal documents to demonstrate your authority as an agent or attorney.
  
  
• When You Want to Limit or Clarify Authority: ETS Form 150 allows taxpayers to specify which tax returns, tax years, or types of taxes their appointed representatives may handle. This can be critical to avoid misunderstandings and ensure the principal (the person granting power) maintains control over the scope of the appointment.
  
  
• When You Need to Act on Behalf of a Business: Wyoming business entities may appoint a designated agent using the power of attorney form to handle their tax obligations. This is especially important when someone other than an owner or officer manages tax filings, payments, or correspondence with the Wyoming Department of Revenue.

In summary, ETS Form 150 is more than just paperwork—it’s a critical legal document that ensures the right person can act, represent, and resolve Wyoming tax matters with the full backing of state law. Always download, review, and file it carefully to protect your rights and avoid delays with the Wyoming Department of Revenue.

Situations That Require a Power of Attorney for Deceased Relatives’ Tax Returns

When managing the Wyoming tax affairs of a deceased relative, there are certain situations where the Department of Revenue will require a formal Power of Attorney (POA)—specifically, ETS Form 150—before they’ll allow anyone other than a court-appointed representative to access or act on the deceased’s behalf. Below are specific scenarios where filing a POA is necessary to comply with state excise tax procedures.

1. Accessing the Deceased’s Tax Records: If you're not the executor or administrator appointed by the court, but you need access to excise tax documents—such as sales tax returns, business license filings, or payment histories—a signed POA is required. Wyoming law does not allow the Department of Revenue to release confidential tax information to third parties without written legal authorization.

2. Responding to an Audit or Tax Dispute: If the deceased taxpayer’s records are selected for audit or are under dispute (e.g., unpaid excise taxes, questioned deductions), a POA allows you to legally communicate with state tax agents, review audit findings, and respond on the deceased’s behalf. Without it, you may be excluded from critical deadlines or legal communications.

3. Closing or Transferring a Business Entity: If the deceased owned a business subject to Wyoming excise tax (e.g., sales tax, use tax, or lodging tax), and you are tasked with closing, transferring, or dissolving the business, the Department will require a POA form. This is especially necessary if you are not the legal executor but assist with the operational wind-down or asset transfer.

4. Filing Past-Due Excise Tax Returns: When excise tax returns were not filed before the taxpayer’s death, someone must step in to resolve outstanding obligations. If that person is not the court-appointed personal representative, they must submit a POA to file the returns and communicate with the Department on resolution matters.

5. Making Excise Tax Payments or Refund Claims: To submit tax payments on behalf of the estate or claim refunds for overpaid excise taxes, a POA is needed unless you are the executor. This ensures the Department of Revenue processes financial transactions securely and by Wyoming law.

6. Corresponding During Probate Delays: If probate is delayed or contested, and no official personal representative has been established, a POA allows a trusted family member or tax professional to act temporarily on excise tax matters. This is critical to prevent penalties or interest from accruing during legal delays.

In any of these situations, submitting ETS Form 150 with proper supporting documentation is essential to ensure legal access to tax responsibilities and records. Understanding when a power of attorney is required helps avoid compliance issues and ensures the timely resolution of the deceased’s tax matters.

How to Complete the Attorney Form for a Deceased Person’s Wyoming Tax Obligations

Filling out the Wyoming Tax Power of Attorney Form (ETS Form 150) on behalf of a deceased individual requires careful attention to detail and strict adherence to state guidelines. Below is a step-by-step breakdown of completing the form correctly while ensuring compliance with the Wyoming Department of Revenue's procedures.

• Confirm Eligibility to Act as Representative: Before filling out the form, ensure you are legally authorized to represent the deceased. This includes being an executor, administrator, or court-appointed personal representative. You’ll need official documentation, such as Letters of Administration or a certified copy of the will, to support your authority.
  
  
• Download the Official ETS Form 150: Always use the latest version on the Wyoming Department of Revenue website. Using an outdated form can result in rejection or processing delays.
  
  
• Enter the Deceased Taxpayer’s Information Clearly: In the taxpayer section, list the deceased person’s full legal name as it appeared on previous tax records, followed by “Deceased.” Include their last known address and tax identification number (EIN or SSN, depending on the estate setup). Do not list your name in this section.
  
  
• Indicate the Date of Death Where Required: Some forms include a space or margin to indicate the taxpayer's date of death. If not explicitly requested, you may write “Deceased on [MM/DD/YYYY]” beside the taxpayer's name to alert reviewers to the context.
  
  
• List the Authorized Representative's Details Accurately: In the representative section, enter your full legal name, contact information, mailing address, and relationship to the deceased (e.g., executor, attorney-in-fact). If you are a professional (such as a CPA or attorney), include your title and licensing information if applicable.
  
  
• Specify the Tax Matters Being Delegated: Clearly outline which tax types and periods you are authorized to handle. For example, write “Excise Tax – All periods through [date]” or “Sales and Use Tax – 2024 only.” Vague entries like “All taxes” may be rejected or require clarification.
  
  
• Include Necessary Documentation: Attach a copy of the death certificate, court-issued Letters of Administration, or other documents proving your authority. If you're acting as a surviving spouse or informal representative, consult the department in advance to confirm what alternatives are acceptable.
  
  
• Sign and Date the Form Correctly: As the representative, you must sign and date the form. If multiple representatives are appointed, each must complete their section and sign individually. Signatures must be original; photocopies or digital signatures may not be accepted.
  
  
• Submit the Form to the Correct Division: Send the completed form and supporting documents to the Wyoming Department of Revenue’s Excise Tax Division. Double-check the form's mailing address or email instructions, as incorrect submission routes can cause delays.

Completing the form properly will save you time and stress when working with the Wyoming Department of Revenue. Always retain copies of everything you submit and follow up to ensure your authorization has been processed.

Supporting Documents to Include When Filing a Wyoming Tax Power of Attorney Form

When filing a Wyoming Tax Power of Attorney Form (ETS Form 150) on behalf of a deceased relative, supporting documentation is not just recommended—it’s required. These documents help the Wyoming Department of Revenue confirm your legal authority and the request's legitimacy. Below is a breakdown of the key supporting materials you must include with your submission.

• Death Certificate (Proof of Taxpayer's Passing): You must include a certified copy of the deceased person’s death certificate. This document legally confirms that the taxpayer has passed away, allowing the Department of Revenue to transfer tax handling rights to a representative.
  
  
• Letters of Administration or Testamentary (Establishing Legal Authority: If you act as an executor or administrator of the estate, you must provide court-issued Letters of Administration or Letters Testamentary. These confirm that you’ve been legally appointed to manage the deceased’s estate, and are therefore eligible to act on their behalf in tax matters.
  
  
• Completed ETS Form 150 (Properly Signed by the Representative): The ETS Form 150 must be fully completed, signed, and dated by the appointed estate representative. Ensure the form clearly states the deceased taxpayer's name, Social Security Number or FEIN, and the specific Wyoming taxes involved (e.g., sales tax, use tax, etc.).
  
  
• Representative Identification (Verifying Your Identity): You’ll also need to submit a copy of a valid government-issued ID (such as a driver’s license or passport) for the person named as the authorized representative. This helps verify the identity of the individual handling sensitive tax data.
  
  
• Business Documents (if applicable): If the deceased operated a business and you're managing tax filings related to that business, include relevant business documentation. This could be an operating agreement, business license, or EIN confirmation letter—especially if the excise tax returns involve business activity.
  
  
• Cover Letter (Optional but Helpful): While not a requirement, a concise cover letter explaining the context—such as the taxpayer’s date of death, your relationship, and a checklist of enclosed documents—can help reduce processing delays or requests for additional information.

Providing a complete and well-organized set of supporting documents helps establish your legal standing and speeds up review and approval from the Wyoming Department of Revenue. Ensuring accuracy at this stage can prevent complications in managing the tax affairs of a deceased loved one.

Where to Submit the Power of Attorney Form and What to Expect from the Wyoming Department

When handling tax matters on behalf of a deceased loved one in Wyoming, knowing exactly where and how to submit ETS Form 150 (the Wyoming Tax Power of Attorney form) is critical to avoid delays. Below are key submission instructions, timelines, and what to expect after filing with the Wyoming Department of Revenue:

• Submission Location (Wyoming Department of Revenue, Excise Tax Division): Send the completed ETS Form 150 to the Wyoming Department of Revenue, specifically to the Excise Tax Division. As of this writing, forms can be submitted via:
  
  
  • Mail: Wyoming Department of Revenue, Excise Tax Division, 122 W 25th Street, 2W, Cheyenne, WY 82002-0110
    
    
  • Email (PDF format only): DOR_excise_tax@wyo.gov
    
    
  • Fax (less preferred): (307) 777-3632
    Always check the official ETS Form 150 instructions for the most current submission methods and contact details.
    
    
• Processing Time (Typically 1–2 Weeks, But May Vary): Once received, the department usually takes 5–10 business days to process power of attorney forms. However, processing can be delayed if:
  
  
  • Required supporting documents (e.g., death certificate, letters of administration) are missing.
    
    
  • The form is incomplete or filled out incorrectly.
    
    
  • The department is experiencing seasonal backlogs (e.g., during annual filing deadlines)
    
    
• Confirmation Method (Direct Contact Recommended): The Wyoming Department of Revenue does not consistently issue automatic confirmations of receipt. To verify acceptance:
  
  
  • Call the Excise Tax Division directly at (307) 777-5200
    
    
  • Ask if the form has been received and linked to the deceased taxpayer’s account.
    
    
  • Request the name of the representative handling the matter for future reference.

Keep proof of submission (fax receipt, email sent confirmation, or certified mail tracking) for documentation purposes.

• Expectations After Approval (Limited Authority and Case-by-Case Access): Once accepted, the person listed on the form will have authority to act on excise tax matters only (e.g., sales and use tax, lodging tax, etc.). This does not cover:
  
  
  • Federal tax matters (IRS requires a separate Form 2848)
    
    
  • Estate tax inquiries or income tax returns unless separately authorised
    Depending on the scope of the form, you can receive tax records, discuss outstanding balances, or resolve audit matters.

Submitting ETS Form 150 is just one step in settling a deceased taxpayer’s obligations in Wyoming. Staying organized and confirming receipt ensures smoother communication with the department and fewer obstacles during a challenging time.

FAQs

Can I file a Wyoming tax power of attorney form as a family member without being the executor?

No, being a family member alone does not give you legal authority to act on behalf of a deceased relative in tax matters. Only a court-appointed executor, administrator, or legal representative can submit a Wyoming Tax Power of Attorney (ETS Form 150). You must provide supporting documentation, such as letters of administration, to confirm your legal standing with the Wyoming Department of Revenue.

Do I need a power of attorney if I’m already the court-appointed representative?

Yes, even if you're the court-appointed executor or administrator of the estate, you typically still need to submit ETS Form 150 when dealing with Wyoming excise tax matters. This form formally notifies the Wyoming Department of Revenue that you are authorized to act on the deceased’s behalf. It ensures transparency and proper communication with state tax authorities during audits, filings, or account inquiries.

Is this attorney form accepted for IRS or inheritance tax matters?

No, ETS Form 150 is only valid for Wyoming state tax matters, specifically excise taxes. It is not accepted by the IRS or for handling federal estate or inheritance tax issues. You must use IRS Form 2848 (Power of Attorney and Declaration of Representative) for federal matters. Each taxing authority has its own procedures and forms, so separate authorizations are required for state and federal matters.

Can multiple people sign the power of attorney form?

ETS Form 150 allows multiple representatives to be authorized, but each individual must be listed and sign the form. Each representative must include their full name, address, and signature, and all authorized individuals must agree to the scope of representation. Remember that the estate’s legal representative (e.g., executor) must also be appropriately documented and included with the submission.

Where do I get the official Wyoming power of attorney form?

You can download the official ETS Form 150 (Wyoming Tax Power of Attorney) from the Wyoming Department of Revenue website under the Excise Tax Division. It's available as a fillable PDF. You can also request a copy by contacting the department directly. Be sure to review the accompanying instructions and include any required documents, such as the death certificate or letters of administration, when submitting it.