Form Et-706 - New York State Estate Tax Return - 2012

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ET-706
New York State Department of Taxation and Finance
New York State Estate Tax Return
For office use only
For an estate of an individual who died during the calendar year 2012
If this is an amended return,
mark an X in the box
Decedent’s last name
First name
Middle initial
Social security number (SSN)
If copy of death
Address of decedent at time of death
Date of death
(number and street)
certificate is
attached, mark an
X in the box
City
State
ZIP code
County of residence
If the decedent was a nonresident of New York State (NYS) on the date of death, mark an X in the box and attach
a completed Form ET-141, New York State Estate Tax Domicile Affidavit.
Employer identification
Name and EIN of any trusts created or funded by the will
number (EIN) of the estate
Executor – If you are submitting Letters Testamentary or Letters of Administration with this form, indicate in the box
the type of letters. Enter L if regular, LL if limited letters. If you are not submitting letters with this form, enter N.
Surrogate’s court – If a proceeding for probate or administration has
commenced in a surrogate’s court in NYS, enter county.
Attorney’s or authorized representative’s last name
First name
MI
Executor’s last name
First name
MI
In care of (firm’s name)
If POA is
If more than one executor, mark an X E-mail address of executor
attached,
in the box
(see instr.)
mark an X
in the box
Address of attorney or authorized representative
Address of executor
City
State
ZIP code
City
State
ZIP code
PTIN or SSN of attorney or authorized rep.
Telephone number
Social security number of executor
Telephone number
(
)
(
)
If the decedent possessed a cause of action or was a plaintiff in any litigation at the time of death, mark an X in the
box and complete Schedule 3
..............................................................
(see Form ET-706-I, Instructions for Form ET-706)
Installment payments of tax for closely held business – Do you elect to pay the tax in installments as described
in IRC section 6166 (NYS Tax Law section 997)? If Yes, attach Form ET-415
...............................
Yes
No
(see Form ET-706-I)
If releases of lien are needed, attach Form(s) ET-117
and enter the number of counties here ....
(see Form ET-706-I)
a Is a federal estate tax return (either federal Form 706 or 706-NA) required to be filed with the IRS
?
Yes
No
(see Form ET-706-I)
Note: You must submit a completed federal estate tax return with this return, even when you are not required to file with the federal Internal Revenue Service.
b Taxable estate for NYS (
...................................................................
from Schedule A, line 26, or Schedule B, line 43)
c Gross federal estate tax for NYS
(from Schedule A, line 31, or Schedule B, line 48)
...................................................
1 NYS credit for state death taxes
......................................
1.
(from Schedule A, line 36, or Schedule B, line 51)
2 If there is property outside NYS that is included in the federal gross estate, see instructions; otherwise
enter 0 here and on lines 3, 5, 6, and 7, and enter the amount from line 1 on line 8 ...............................
2.
3 Residents enter amount from Schedule 1, line 14; nonresidents enter amount from Schedule 2, line 19
3.
4 Total gross estate, less exclusion, for NYS
..........................
4.
(from Schedule A, line 22, or Schedule B, line 39)
5 Divide line 3 by line 4
The result must not be greater than 1.0 ..
5.
(round the result to the fourth decimal place).
6 Multiply the amount on line 1 by the decimal on line 5
..............................................
6.
(round to nearest cent)
7 Enter the amount from line 6, if any; otherwise enter 0 ...............................................................................
7.
8 NYS estate tax
...........................................................
8.
(subtract the amount on line 7 from the amount on line 1)
9 Prior tax payments to NYS, if any
...................................................
9.
(attach a schedule of dates and amounts)
10 If line 9 is less than line 8, subtract line 9 from line 8. This is the amount you owe .................................. 10.
11 If line 9 is greater than line 8, subtract line 8 from line 9. This is the amount to be refunded to you ........ 11.
If an attorney or authorized representative is listed above, he or she must complete the following declaration.
I declare that I have agreed to represent the executor(s) for the above estate, that I am authorized to receive tax information regarding the
estate, and I am
(mark an X in all that apply):
an attorney
a certified public accountant
an enrolled agent
a public accountant enrolled with the NYS Education Department
Signature of attorney or authorized representative
Date
E-mail address of attorney
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief,
it is true, correct, and complete. Furthermore, I/we, as executor(s) for this estate, authorize the person, if any, named as my/our representative on this return to receive
confidential tax information regarding this estate.
Signature of executor
Date
Signature of co-executor
Date
Print name of preparer other than executor
Signature of preparer other than executor
Preparer’s PTIN or SSN
Preparer’s NYTPRIN
Address of preparer
City
State
ZIP code
Date
E-mail address of preparer

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