Form Et-706 - New York State Estate Tax Return Page 5
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6ET-706 (4/15) Page 5 of 6
(continued)
Schedule E – Computation of allowable New York State deductions
Part 2 – Nonresident
Description of
A
B
C
D
allowable federal
Total on federal return
Deductions directly
Deductions directly
Deductions not directly
deductions
related to property inside
related to property
related to property inside
New York State
outside New York State
or outside New York State
or intangible personal
or to intangible personal
property*
property (deductions to be
allocated)
49
Schedule J – funeral expenses and
expenses incurred in administering
property subject to claims
50
Schedule K – debts of the decedent
51
Schedule K – mortgages and liens
52
Add lines 49 through 51
53
Allowable amount of deductions
from line 52 above
54
Schedule L – net losses during
administration
55
Schedule L – expenses incurred in
administering property not subject to
claims
56
Schedule M – bequests, etc., to
surviving spouse
57
Schedule O – charitable, public, and
similar gifts and bequests
(add lines 53 through 57)
58
Total
* If you have an amount entered in column C, attach a statement indicating the item number of the property listed on Schedule B that the deduction is
directly related to if the location of the deduction is not clearly labeled on federal Schedules J through O.
(from Schedule A, Part 2, line 21)
59 Property outside New York State and intangible personal property
.... 59.
(from Schedule A, Part 2, line 18)
60 Federal gross estate
............................................................................ 60.
(divide line 59 by line 60)
61 Allocation percentage
...................................................................................... 61.
62 Deductions not directly related to property inside or outside New York State or intangible personal
(from column D, line 58)
property
......................................................................................................... 62.
(multiply
63 Deductions allocated to property outside New York State and intangible personal property
line 61 and line 62)
.............................................................................................................................. 63.
64 Deductions directly related to property outside New York State and intangible personal property
(from column C, line 58)
....................................................................................................................... 64.
(add lines 63 and 64; also enter on
65 Federal deductions not allowed for New York State purposes
Schedule A, Part 2, line 27) .................................................................................................................................
65.
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