Schedules M-N (Form Et-90.4) - New York State Estate Tax Return
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New York State Department of Taxation and Finance
ET-90.4
(1/00)
New York State Estate Tax Return / Schedules M–N
for estates not required to file federal Form 706
Estate of
Social security number
Schedule M – Bequests, etc., to surviving spouse
(attach continuation schedules or additional sheets if necessary)
Terminable interest (QTIP) marital deduction – If you elect the
Did any property pass to the surviving spouse as a result of a
marital deduction for qualified terminable interest property (QTIP)
qualified disclaimer?
(If Yes, attach a copy of the written disclaimer
under section 955(c) of the Tax Law, check the box on
required by IRC section 2518(b).) ..........................
Yes
No
Form ET-90, page 3, line 53, and enter on Part II below the trust
Election out of QTIP treatment of annuities – Do you elect under
property for which you are claiming the marital deduction.
section 955(c) of the New York Tax Law (as specified in section
2056(b)(7)(c)(ii) of the IRC) to not treat as qualified terminable interest
property any joint and survivor annuities that would otherwise be
treated as qualified terminable interest property under
Marital deduction for noncitizen spouse – If you elect the
section 2056(b)(7)? ................................................
Yes
No
marital deduction for the surviving spouse who is not a citizen of
If you do not elect out of QTIP treatment of the annuities or elect QTIP for
the United States, sign in the area provided on Form ET-90,
some or all of the annuities, enter on Part II below the annuities for which
page 2, line 52, and enter the property in the appropriate part or
you do claim QTIP.
parts below.
Part I – Property interests that are not subject to a QTIP election
A
B
C
Item
Description of property interests passing to surviving spouse
Value
number
1
Total from continuation schedule(s) or additional sheet(s) attached to this schedule ................................................................
1 Total value of property interests not subject to a QTIP election ......................................................................................
1
Part II – Property interests that are subject to a QTIP election
A
B
C
Item
Description of property interests passing to surviving spouse (describe portion of trust for which allocations have been made)
Value
number
1
Total from continuation schedule(s) or additional sheet(s) attached to this schedule ................................................................
2 Total value of property interests subject to a QTIP election ............................................................................................
2
Part III – Reconciliation
3 Total interests passing to surviving spouse
..............................................................................
3
(add lines 1 and 2 above)
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
4 New York State estate taxes payable out of property interests listed in
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
Parts I and II above ...............................................................................................................
4
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
5 Other states’ death taxes and generation-skipping taxes, and federal section 4980A
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
taxes payable out of property interests listed on Part I and II above ....................................
5
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
6 Expenses payable out of property interests listed on Parts I and II above ..............................
6
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
7 Value of property passing to surviving spouse that is reported on Form ET-419, and
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
included on line 33c of Form ET-90 .......................................................................................
7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
8 Add lines 4, 5, 6, and 7 ...................................................................................................................................................
8
9 Net value of property interests listed on Schedule M
....
9
(subtract line 8 from line 3; enter here and on Form ET-90, page 2, line 44)
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