Form Et-130 - Tentative Payment Of Estate Tax
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2ET-130
New York State Department of Taxation and Finance
Tentative Payment of Estate Tax
For office use only
For an estate of an individual who died on or after April 1, 2014
(4/14)
Decedent’s last name
First name
Middle initial
Social security number
(number and street)
Address of decedent at time of death
Date of death
Mark an X if copy
of death certificate
is attached (see inst.)
City
State
ZIP code
County of residence
If the decedent was a nonresident of New York State on the date of death, mark an X in the box and attach completed
Form ET-141, New York State Estate Tax Domicile Affidavit ...................................................................................................
Executor: If you are submitting Letters Testamentary or Letters of Administration with this form, indicate in this box
the type of letters. Enter L if regular, LL if limited letters. If you are not submitting letters with this form, enter N. ............
Attorney’s or authorized representative’s last name
First name
MI
Mark an X
Executor’s last name
First name
Middle initial
if POA is
attached
(firm’s name)
In care of
(see instructions)
If more than one executor, mark an X in the box
.................
Address of attorney or authorized representative
Address of executor
City
State
ZIP code
City
State
ZIP code
SSN or PTIN of attorney or authorized rep. Telephone number
Social security number of executor
Telephone number
(
)
(
)
E-mail address of attorney or authorized representative
E-mail address of executor
Computation of tentative payment
(see instructions)
1 Estimated value of federal gross estate
.......................................................................
1.
2 Estimated value of property with a location outside of New York State .................................................
2.
(subtract line 2 from line 1)
Attach
3 Subtotal
..........................................................................................................
3.
check
(see instructions)
4 Taxable gifts
.................................................................
4.
or
money
5 Amount determined under section 957 relating to Powers of
order
here.
(see instructions)
Appointment prior to 1930
.........................................
5.
6 Add lines 4 and 5 ...................................................................................................................................
6.
(add lines 3 and 6)
7 New York estimated gross estate
...............................................................................
7.
(see instructions)
8 Allowable federal deductions
.......................................................................................
8.
(subtract line 8 from line 7)
9 Estimated New York taxable estate
...............................................................
9.
(see instructions)
10 Tax on taxable estimate, net of any applicable credit
.................................................. 10.
11 Amount previously remitted, if any......................................................................................................... 11.
(make check or money order payable in U.S. funds to
12 Amount remitted with this form
.............................................................................................. 12.
Commissioner of Taxation and Finance)
Instructions
Interest and penalty
General instructions
Interest
Purpose of Form ET-130
Underpayment of tax — To avoid the assessment of interest, you
Form ET-130 should only be used to make a tentative payment
must pay the total tax as finally determined within nine months of the
of estate tax. Be sure to use the version of Form ET-130 that is
date of death, even if you received an extension of time to file the
applicable to the date of death.
return. Interest is compounded daily, and the rate is adjusted quarterly.
Extension of time to file and/or pay the estate tax
Penalty
If you need an extension of time to file the estate tax return or
Late payment penalty — If you do not pay the tax when due, you
pay the estate tax, or both, file Form ET-133, Application for
will be charged a penalty of ½% of the unpaid portion of the total tax
Extension of Time to File and/or Pay Estate Tax. You must file
shown on the return for each month or part of a month the tax remains
Form ET-133 within nine months after the decedent’s date of death.
unpaid. It will be computed from the due date to the date of payment,
The estate may also make a tentative payment of the estate tax
up to a maximum of 25% (New York State Tax Law sections 990 and
with Form ET-133, when it requests an extension of time to file the
685(a)(2)). This penalty is in addition to the interest charged for late
return or an extension of time to pay the tax.
payments, and may be waived if you attach an explanation showing
reasonable cause for paying late.
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