Form Et-133 - Application For Extension Of Time To File And/or Pay Estate Tax (Page 2 of 2) in pdf

ET-133 (4/14) (back)

Instructions

Who may file Form ET-133

(nine months after the date of death). You must document any effort the

estate has made to convert assets to pay the tax. Include information on

The executor who is required to file the estate tax return for the decedent’s

the listing of real estate, loans, marketability of securities, and so forth.

estate may file Form ET-133 to request an automatic extension of time

to file or to apply for an extension of time to pay the estate tax, or both,

In general, an extension of time to pay will be granted only for the amount

under section 976 of the Tax Law. Enter the name (last name first) and

of the cash shortage. You must show the amount of the estate tax (attach

other information for the executor of the estate. The term executor includes

a copy of the return if it has already been filed; otherwise estimate the

executrix, administrator, administratrix, or personal representative of the

tax), the amount of the cash shortage (including a statement of the current

decedent’s estate; if no executor is appointed, qualified, and acting within

assets in the estate and the assets already distributed), a plan for partial

the United States, executor means any person in actual or constructive

payments during the extension period, and the balance due. You must

possession of any property of the decedent. Also, an authorized attorney,

attach a check or money order payable in U.S. funds to the Commissioner

certified public accountant, or other person holding power of attorney (POA)

of Taxation and Finance for the balance due. Write the decedent’s social

may use this form to apply for an extension of time on behalf of the executor.

security number and Estate tax on the check or money order.

You must pay the part of the estate tax, including the accrued interest,

Note: If you are giving a person power of attorney to represent you, attach a

completed Form ET‑14, Estate Tax Power of Attorney, if one was not submitted

for which the extension of time is granted by the extended due date. If

you pay within this period, interest is computed from the date that is nine

previously. Refer to the instructions on Form ET‑14 for additional information.

months after the date of death to the date of payment.

If you have not previously submitted a copy of the death certificate,

Specific instructions

mark an X in the box and attach a copy to this form.

Line 1 — Refer to federal Form 706, page 3, part 5, line 11; or Form 706‑NA,

If Letters Testamentary or Letters of Administration have been obtained from

page 2, Schedule B, line 1.

surrogate’s court but not submitted, attach a copy of them to this form and

indicate in the space provided the type of letters you are submitting.

Line 4 — Estimated value of all gifts that would be taxable under

section 2503 of the Internal Revenue Code made during the three‑year

If the estate has more than one executor, mark an X in the box, enter the

period ending on the individual’s date of death that were not otherwise

name and other information for the primary executor (preferably a person

included in the federal gross estate. Taxable gifts would not include any gift

residing in New York State) in the area provided, and attach a list of each of

of real or tangible personal property located outside of New York State, any

the other executors with their mailing address and social security number.

gift made when the individual was not a resident of New York State, any gift

If this application is signed by the authorized representative of the executor,

made prior to April 1, 2014, or any gifts made after January 1, 2019.

enter the information for that person (attorney, CPA, or person with POA) in

Line 5 — Estimated value of any property received under a Power of

the area indicated for attorney or authorized representative.

Appointment issued prior to 1930. For a definition of the term, power of

Note: If an executor has not been appointed, this application may be signed

appointment, refer to the Form ET‑706‑I that is applicable to dates of death

by a person acting as executor who has sufficient knowledge of the estate to

on or after April 1, 2014.

file an accurate return. The information (name, address, etc.) for the person

Line 8 — Refer to federal Form 706, page 3, part 5, line 24; or Form 706‑NA,

acting as executor should be entered in the area provided for the executor. If

page 2, Schedule B, line 8. Do not include deductions relating to property

the application is signed by the authorized representative of a person acting

located outside of New York State.

as executor, refer to the information above.

Line 10 — Compute the tax using the tax table on page 4 of Form ET‑706.

When to file

Subtract from the tax amount computed any applicable credit (see

• Extension of time to file (Tax Law section 976(a)(1))

Form ET‑706‑I, page 4, line 3 instructions).

You must file Form ET-133 within 9 months of the date of death. If there

Where to file

is no numerically corresponding day in the ninth month, the last day of

the ninth month is the due date. When the due date falls on a Saturday,

Mail this form and your payment (if required) to: NYS Estate Tax,

Sunday, or a legal holiday, the due date is the next weekday that is not a

Processing Center, PO Box 15167, Albany NY 12212-5167.

legal holiday.

Private delivery services — If you are not submitting your form by U.S. Mail,

Note: The extension of time to file an estate tax return may not

be sure to consult Publication 55, Designated Private Delivery Services, for the

exceed six months unless the executor is out of the country.

address and other information.

An extension of time to file does not extend the time to pay.

Therefore, if the application is for an extension of time to file only, you

Penalties

must show the amount of the estate tax estimated to be due and include

Penalties may be imposed for failure to file the estate tax return within the

a check or money order payable in U.S. funds to the Commissioner of

extension period granted, or failure to pay the balance of the estate tax due

Taxation and Finance with the application (if not previously paid). Write

within the extension period granted.

the decedent’s social security number and Estate tax on the check or

money order.

Bond

• Extension of time to pay (Tax Law section 976(a))

If an extension of time to pay is granted, the executor may be required to

Note: An extension of time to pay does not extend the time to file.

furnish a bond.

You must file the return within nine months after the date of death, unless

an extension of time to file has been granted.

Need help?

You must provide details regarding why an extension of time to pay is

needed. Except as provided below, an extension of time to pay cannot

Visit our Web site at

exceed 12 months from the due date of the estate tax return.

(for information, forms, and online services)

You may extend the payment of the estate tax attributable to a

reversionary or remainder interest in property until six months after the

Estate Tax Information Center:

(518) 457‑5387

termination of the precedent interest(s) in the property.

To order forms and publications:

(518) 457‑5431

To avoid penalties if the Tax Department denies your application for an

extension of time to pay, you should file your application early enough

so that the Tax Department can review the application and reply before

Text Telephone (TTY) Hotline

the estate tax and return are due. We will notify you in writing of the Tax

(for persons with hearing and

Department’s decision. If we approve your application for an extension of

speech disabilities using a TTY):

(518) 485‑5082

time to pay, you must pay the tax by the extended due date.

Privacy notification — New York State Law requires all government

A discretionary extension of time to pay for undue hardship under

agencies that maintain a system of records to provide notification of the legal

section 976(a)(3) may not exceed four years. For information on an

extension of time granted to a closely held business under section 997,

authority for any request, the principal purpose(s) for which the information

see Form ET‑415, Application for Deferred Payment of Estate Tax.

is to be collected, and where it will be maintained. To view this information,

visit our Web site, or, if you do not have Internet access, call and request

The application must establish that it is an undue hardship for the executor

Publication 54, Privacy Notification. See Need help? for the Web address

to pay the full amount of the estate tax by the estate tax return due date

and telephone number.

Form Et-133 - Application For Extension Of Time To File And/or Pay Estate Tax Page 2

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