Fillable Form Et-1a - California Additional Estate Tax Return printable pdf download

This form is to be used only for

DO NOT USE THIS SPACE

CALIFORNIA ADDITIONAL ESTATE TAX RETURN

estates of decedents who died on or

CONTROLLER OF THE STATE OF CALIFORNIA

after June 8, 1982. The return is due

and the tax is payable six months

DIVISION OF ACCOUNTING AND REPORTING

after the date of disposition or

BUREAU OF TAX ADMINISTRATION

cessation.

P.O. BOX 942850

SACRAMENTO, CA 94250-5880

Name of Qualified Heir

Heir’s Social Security No.

Address of Qualified Heir (City, Town or Post Office, State and Zip)

Commencement Date

Telephone Number

Decedent’s Name, as Reported on Form 706

Decedent’s Social Security Number

Decedent’s Date of Death

Name of Representative or Person Filing Return

Address

Telephone Number

Social Security Number

A COPY OF THE FEDERAL ADDITIONAL ESTATE TAX RETURN, FORM 706-A OR FORM 706-D, MUST BE FILED WITH THIS RETURN

An extension to file the Federal Estate Tax Return has not ______ has ______ been granted until (date) _____________________.

A true copy of the approved federal extension must be attached to qualify for a concurrent California extension.

COMPUTATION OF TAX:

1. Decedent’s California estate tax credit:

a California estate tax credit without Section 2032A election or without family owned business interest ..

1(a)

b. California estate tax credit with Section 2032A election or with family owned business interest ............

1(b)

c. Balance [subtract line 1(b) from line 1(a)] ................................................................................................

1(c)

2. Enter percentage from IRS Form 706-A, Part II, line 4; or Form 706-D, Part II, line 4.................................

3. Line 1(c) multiplied by percentage on line 2 ..................................................................................................

4. Enter heir’s percent of credit from IRS Form 706-A, Part II, line 7; or Form 706-D, Part II, line 7 ..............

5. Tax payable to California (line 3 multiplied by percentage on line 4)............................................................

6. Late filing penalty (5% per month, 25% maximum) ......................................................................................

7. Interest due on amount on line 5: (see instructions for line 7 on reverse) ......................................................

a For 706-A, calculate interest from the due date of this return to date of payment.....................................

7(a)

b For 706-D, calculate interest from nine months after the decedent’s date of death to date of payment ....

7(b)

8. Total tax, penalty, and interest due (total 5, 6, and 7).....................................................................................

MAKE REMITTANCE PAYABLE TO THE CALIFORNIA STATE TREASURER, ATTACH TO THIS RETURN AND MAIL

TO THE ADDRESS SHOWN ABOVE

Under penalty of perjury, I declare that I have examined this return, including accompanying attachments and statements, and

to the best of my knowledge and belief it is true, correct, and complete. (A declaration of a preparer other than the executor is

based on all information of which the preparer has any knowledge.)

Signature of Taxpayer/Qualified Heir

Date

Signature of Preparer Other than Taxpayer/Qualified Heir

Date

Form ET-1A (Rev. November 2007)

Form Et-1a - California Additional Estate Tax Return

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