Form Et-30 - Application For Release(S) Of Estate Tax Lien (Page 2 of 2) in pdf

Instructions

ET-30 (1/12) (back)

When to use Form ET-30

If the executor has signed Form ET‑14, Estate Tax Power of Attorney, and

it is being submitted with this application, attach it to the application and

Use this form to obtain release(s) of an estate tax lien if you are the

mark an X in the box.

appointed executor or administrator of the estate, or the duly authorized

representative of the executor, and fewer than nine months have passed

Complete and attach Form ET‑117, Release of Lien of Estate Tax, if a

since the date of death.

release of lien is needed for real property or a cooperative apartment.

Two parcels of real estate can be listed on one form. However, if the real

Note: Waivers are not required for the estate of an individual whose

property is located in different counties or a release of lien is needed for

date of death is on or after February 1, 2000. However, the need to

more than one cooperative apartment, a separate Form ET‑117 must be

obtain a release of the estate tax lien before transferring real property

completed for each county or apartment. The name and address of the

remains.

executor, or authorized representative, should be entered at the top of

Form ET‑117 for mailing purposes.

Submit either Letters Testamentary or Letters of Administration

with the application as proof of your appointment, unless previously

Which estates must file a New York State estate

submitted. To be acceptable, the letters of appointment must be current

and must not restrict the executor from receiving estate assets.

tax return

Letters of appointment issued by a court outside New York State are

An estate of an individual who was either a resident or citizen of the

acceptable if the decedent was not a resident of New York State at the time

United States at the time of death must file Form ET‑706 if the gross

of death, and the court has jurisdiction over the decedent’s estate.

estate, plus federal adjusted taxable gifts and specific exemption, exceeds

$1,000,000, and either the decedent was a resident of New York State at

Enter the executor’s name, address, social security number, and telephone

the time of death, or the estate includes real or tangible personal property

number in the area provided. If the estate has more than one executor,

having an actual situs in New York State.

enter the information for any executor (preferably one who is a New York

State resident) in the area provided, mark an X in the box, and attach a list

An estate of an individual who was a nonresident of the United States and

of the other executors with their addresses, telephone numbers, and social

not a U.S. citizen at the time of death must file Form ET‑706 if the estate

security numbers.

is required to file a federal estate tax return and the estate includes real or

tangible personal property having an actual situs in New York State.

When to use forms other than Form ET-30

Privacy notification — The Commissioner of Taxation and Finance may

Use Form ET‑706, New York State Estate Tax Return, when the estate is

collect and maintain personal information pursuant to the New York State

required to file a New York State estate tax return, and either:

Tax Law, including but not limited to, sections 5‑a, 171, 171‑a, 287, 308,

429, 475, 505, 697, 1096, 1142, and 1415 of that Law; and may require

1. The estate has not obtained an extension of time to file the estate tax

disclosure of social security numbers pursuant to 42 USC 405(c)(2)(C)(i).

return, and more than nine months have passed since the date of death;

This information will be used to determine and administer tax liabilities

and, when authorized by law, for certain tax offset and exchange of tax

2. The estate obtained an extension of time to file the estate tax return, and

information programs as well as for any other lawful purpose.

more than 15 months have passed since the date of death (the extension

has expired).

Information concerning quarterly wages paid to employees is provided

Use Form ET‑85, New York State Estate Tax Certification, if either of the

to certain state agencies for purposes of fraud prevention, support

following applies:

enforcement, evaluation of the effectiveness of certain employment and

training programs and other purposes authorized by law.

1. The estate is not required to file a New York State estate tax return, and

either:

Failure to provide the required information may subject you to civil or

a. no executor or administrator has been appointed, or

criminal penalties, or both, under the Tax Law.

b. more than nine months have passed since the date of death.

This information is maintained by the Manager of Document Management,

2. The estate is required to file a New York State estate tax return, and

NYS Tax Department, W A Harriman Campus, Albany NY 12227;

either:

telephone (518) 457‑5181.

a. fewer than nine months have passed since the date of death, and an

executor or administrator has not been appointed; or

Need help?

b. more than nine but less than 15 months have passed since the date

of death, and an extension of time to file the estate tax return has

been granted.

Visit our Web site at

If the estate is subject to tax, an estimated payment may be required when

• get information and manage your taxes online

Form ET‑85 is filed.

• check for new online services and features

The term executor includes executrix, administrator, administratrix,

or personal representative of the decedent’s estate; if no executor is

Telephone assistance

appointed, qualified, and acting within the United States, executor means

any person in actual or constructive possession of any property of the

Estate Tax Information Center:

(518) 457-5387

decedent with sufficient knowledge to file an accurate return.

To order forms and publications:

(518) 457-5431

This person may file Form ET‑85 or Form ET‑706 to obtain a release of lien,

and must assume personal liability for all estate taxes that may be due.

Text Telephone (TTY) Hotline (for persons with

Specific instructions

hearing and speech disabilities using a TTY):

If you have access to a TTY, contact us at

Complete the information requested about the decedent. Please verify

(518) 485-5082. If you do not own a TTY, check

that the decedent’s social security number is correctly entered on

with independent living centers or community

the application. Submit a photocopy of the death certificate with the

action programs to find out where machines are

application.

available for public use.

For the estate of an individual who was not a resident of New York State at

the time of his or her death, complete Form ET‑141, New York State Estate

Persons with disabilities: In compliance with the

Tax Domicile Affidavit, and attach it to the return.

Americans with Disabilities Act, we will ensure

If a person is authorized to represent the executor regarding the estate, and

that our lobbies, offices, meeting rooms, and

the executor prefers the department contact that person, enter the name

other facilities are accessible to persons with

(last name first) of the attorney, accountant, or enrolled agent representing

disabilities. If you have questions about special

the executor. Also enter the firm’s name, address, and telephone number in

accommodations for persons with disabilities, call

the areas provided.

the information center.

Form Et-30 - Application For Release(S) Of Estate Tax Lien Page 2

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