Form Tt-190 - Computation Of Credit For Estate Tax On Prior Transfers printable pdf download

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TT-190

New York State Department of Taxation and Finance

Computation of Credit for Estate Tax on Prior Transfers

(1/03)

For the estate of a transferee who died on or before May 25, 1990

To claim credit for transfers from more than one transferor to the transferee

(present decedent), complete the front page of this form for each transferor.

Estate of

Social security number

County of residence

Date of death of transferee

(transferee-decedent for whose estate this return is filed)

Name of transferor

Social security number

County of residence

Date of death of transferor

Relationship of transferor to transferee

Date tax filed

Amount of tax fixed

Date paid

Part I — Transferor’s tax on prior transfer

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 9 0 1 2 1

1 Gross value of prior transfer

.............................................................................

(see instructions)

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 9 0 1 2 1

2 Death taxes payable from prior transfer ...........................................

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 9 0 1 2 1

3 Encumbrances and obligations allocable

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 9 0 1 2 1

to prior transfer .......................................................................

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 9 0 1 2 1

4 Marital deduction applicable to line 1, if

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 9 0 1 2 1

transferee was surviving spouse of transferor .......................

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 9 0 1 2 1

5 Total

............................................................................................................

(add lines 2, 3, and 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 8 9 0 1 2 1

6 Net value of transfer

(subtract line 5 from line 1; if the transferee was the sole beneficiary of the prior estate, omit items 7-12 and enter

...................................................................................................................

in item 13 the New York tax assessed in the prior estate)

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 9 0 1 2 1

7 Transferor’s New York taxable estate

................................................................

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 9 0 1 2 1

(see instructions)

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 9 0 1 2 1

8 Total Federal net estate tax ...............................................................

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 9 0 1 2 1

9 Total New York net estate tax .............................................................

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 9 0 1 2 1

10 Other death taxes paid ...................................................................... 10.

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 9 0 1 2 1

11 Total

..........................................................................................................

11.

(add lines 8, 9, and 10)

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 9 0 1 2 1

12 Net value of transferor’s estate

..........................................................................................

12.

(after taxes) (subtract line 11 from line 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 9 0 1 2 1

13 New York net estate tax on transferor’s estate

...............................................

13.

(from line 9 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 8 9 0 1 2 1

14 Credit allowed in transferor’s estate for tax on prior transfers from prior transferor(s)

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 9 0 1 2 1

who died within 10 years before the death of decedent .........................................................

14.

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 9 0 1 2 1

15 Tax on transferor’s estate

..............................................................................................................................

15.

(add lines 13 and 14)

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 9 0 1 2 1

16 Transferor’s tax on prior transfers ((line 6 ÷ 12) x line 15) (for transferee who was

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 9 0 1 2 1

sole beneficiary, enter the amount from line 15; enter on line 38) .........................................

16.

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 9 0 1 2 1

Note — If the transferee died after May 25, 1990, and before February 1, 2000, use Form ET-190.

If transferor’s date of death was prior to July 1, 1978, please use Part I from Form TT-190, print date (2/82)

(see instructions)

Form Tt-190 - Computation Of Credit For Estate Tax On Prior Transfers

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