Instructions For Form Et-30
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1ET-30 (10/99) (back)
Instructions
attach Form ET-141, Estate Tax Domicile
delivery service unless you used a delivery
When to use Form ET-30
Affidavit , for a decedent who was not a resident
service that has been designated by the U.S.
Use this form to obtain waivers of estate tax and
of New York State on the date of death.
Secretary of the Treasury or the Commissioner of
releases of estate tax liens if you are the
Taxation and Finance. (Currently designated
appointed executor or administrator of the estate,
If the executor has authorized an attorney,
delivery services are listed in Publication 55,
or the duly authorized representative of the
accountant, etc., to represent him or her
Designated Private Delivery Services. See Need
executor, and fewer than nine months have
regarding the estate, complete that information. If
help? below for information on ordering forms
passed since the date of death.
the executor has signed an Estate Tax Power of
and publications.) If you use any private delivery
Attorney , Form ET-14, and it is being submitted
service, whether it is a designated service or not,
Submit either Letters Testamentary or Letters
with this application, attach it to the application
address your return to: The Chase Manhattan
of Administration with the application as
and check the box. Validated waivers will be
Bank, NYS Government Tax Processing,
proof of your appointment, unless previously
mailed to the authorized representative listed on
12 Corporate Woods Blvd – 4th Floor, Albany
submitted. To be acceptable, the letters of
the form, unless you direct the Tax Department
NY 12211-2524.
appointment must be current and must not
differently.
restrict the executor from receiving estate
assets.
Complete and attach a separate Form ET-99,
Estate Tax Waiver Notice , for each bank,
Privacy notification
For a decedent who was not a resident of New
brokerage house, insurance company, etc., that a
York State when he or she died, letters of
The right of the Commissioner of Taxation and Finance and
waiver is needed for. If there are multiple
appointment issued by a court outside New York
the Department of Taxation and Finance to collect and
accounts with the same bank, etc., you may put
State that has jurisdiction over the decedent’s
maintain personal information, including mandatory
more than one account on the waiver.
estate are acceptable.
disclosure of social security numbers in the manner required
by tax regulations, instructions, and forms, is found in Articles
Complete and attach Form ET-117, Release of
Enter the executor’s name, address, social
22, 26, 26-A, 26-B, 30, 30-A, and 30-B of the Tax Law; Article
Lien of Estate Tax , if a release of lien is needed
security number, and telephone number in the
2-E of the General City Law; and 42 USC 405(c)(2)(C)(i).
for real property. Three parcels of real estate can
area provided. When the estate has more than
The Tax Department uses this information primarily to
be listed on one form. However, if the real
one executor, enter the information for any
determine and administer tax liabilities due the state and city
property is located in different counties, a
executor (preferably one who is a New York State
of New York and the city of Yonkers. We also use this
separate Form ET-117 must be completed for
resident) in the area provided, check the box,
information for certain tax offset and exchange of tax
each county. The name and address of the
and attach a list of all the executors’ names,
information programs authorized by law, and for any other
executor, or his or her representative, should be
addresses, social security numbers, and
purpose authorized by law.
entered at the top of Form ET-117 for mailing
telephone numbers.
Information concerning quarterly wages paid to employees
purposes.
and identified by unique random identifying code numbers to
When to use forms other than
preserve the privacy of the employees’ names and social
Forms ET-99 and ET-117 are two-part forms
Form ET-30
security numbers is provided to certain state agencies, for
(original and copy), and both parts must be
research purposes to evaluate the effectiveness of certain
submitted. If you are using a copy of the form
Use Form ET-90, New York State Estate Tax
employment and training programs.
without the second part, you may send two
Return , when the estate is required to file a New
originals or an original and a photocopy instead.
Failure to provide the required information may subject you
York State estate tax return, and either -
to civil or criminal penalties, or both, under the Tax Law.
1. the estate has not obtained an extension of
Which estates must file a New York
This information is maintained by the Director of the
time to file the estate tax return, and more
State estate tax return
Registration and Data Services Bureau, NYS Tax
than nine months have passed since the
Department, Building 8 Room 924, W A Harriman Campus,
date of death, or
Estates of individuals dying on or after
Albany NY 12227; telephone 1 800 225-5829. From areas
February 1, 2000 — If an estate is required to
outside the U.S. and outside Canada, call (518) 485-6800.
2. the estate obtained an extension of time to
file a federal estate tax return, it is also required
file the estate tax return, and more than
to file Form ET-706, New York State Estate Tax
fifteen months have passed since the date of
Return , regardless of the value of the New York
death (the extension has expired).
Need help?
estate, when:
Use Form ET-85, New York State Estate Tax
1. the individual was a resident of New York
Certification , when -
Telephone assistance is available from
State at the time of his or her death, or
8:30 a.m. to 4:25 p.m. (eastern time), Monday
1. The estate is not required to file a New York
2. in the case of a nonresident, the estate
through Friday. For tax information, call toll free
State estate tax return, and either -
includes real property or tangible personal
1 800 641-0004. If busy, call 1 800 225-5829. To
property having an actual situs in New York
a. an executor or administrator have not
order forms and publications, call toll free
State.
been appointed, or
1 800 462-8100. From areas outside the U.S.
b. more than nine months have passed since
and outside Canada, call (518) 485-6800.
Estates of individuals dying before
the date of death.
February 1, 2000
Fax-on-demand forms ordering system - Most
2. The estate is required to file a New York
forms are available by fax 24 hours a day, 7 days
Residents — The estate must file Form ET-90,
State estate tax return, and either -
a week. Call toll free from the U.S. and Canada
New York State Estate Tax Return , if the value of
a. fewer than nine months have passed
1 800 748-3676. You must use a Touch-Tone
the New York adjusted gross estate and New
since the date of death and an executor or
York adjusted taxable gifts totals $300,000 or
phone to order by fax. A fax code is used to
administrator has not been appointed, or
more ($115,000 for decedents who died before
identify each form.
b. more than nine but fewer than fifteen
October 1, 1998, and $108,333 for decedents
Internet access -
months have passed since the date of
who died before June 10, 1994).
death, and an extension of time to file the
Access our website for forms, publications, and
Nonresidents — The estate must file
estate tax return has been granted.
information.
Form ET-90, New York State Estate Tax Return ,
If the estate is subject to tax, an estimated
if:
Hotline for the hearing and speech impaired -
payment may be required when Form ET-85 is
If you have access to a telecommunications
1. the estate includes real property or tangible
filed.
device for the deaf (TDD), you can get answers
personal property having an actual situs in
The term executor includes an executor,
to your New York State tax questions by calling
New York State, and
executrix, administrator, administratrix, or
toll free from the U.S. and Canada
2. the New York adjusted gross estate,
personal representative of the decedent’s estate,
1 800 634-2110. Assistance is available from
computed as if a resident, and the New York
who is appointed, qualified, and acting.
8:30 a.m. to 4:25 p.m. (eastern time), Monday
adjusted taxable gifts total $300,000 or more
through Friday. If you do not own a TDD, check
When no executor is appointed, qualified, and
($115,000 for decedents who died before
with independent living centers or community
acting within the United States, a person may act
October 1, 1998, and $108,333 for decedents
action programs to find out where machines are
in the capacity of an executor if he or she is in
who died before June 10, 1994).
actual or constructive possession of any property
available for public use.
Note: Waivers are not required for the estates
of the decedent. He or she may file Form ET-85
of individuals dying on or after February 1,
Persons with disabilities - In compliance with
or Form ET-90 to obtain waivers or releases of
2000. However, the need to obtain a release of
the Americans with Disabilities Act, we will
the lien, and must assume personal liability for all
the estate tax lien before transferring real
ensure that our lobbies, offices, meeting rooms,
estate taxes that may be due.
property remains.
and other facilities are accessible to persons with
Instructions for completing
disabilities. If you have questions about special
accommodations for persons with disabilities,
Private delivery services
Form ET-30
please call the information numbers listed above.
If you choose, you may use a private delivery
Complete the information requested about the
service, instead of the U.S. Postal Service, to file
Mailing address - If you need to write, address
decedent. Please verify that the decedent’s
your return. However, if, at a later date, you need
your letter to: NYS Tax Department, Taxpayer
social security number is correctly entered on the
to establish the date you filed your return, you
Assistance Bureau, W A Harriman Campus,
application. Submit a photocopy of the death
cannot use the date recorded by a private
certificate with the application. Complete and
Albany NY 12227.
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