Form Et-415 - Application For Deferred Payment Of Estate Tax
ADVERTISEMENT
1
2
3ET-415
New York State Department of Taxation and Finance
Application for Deferred Payment of Estate Tax
(3/14)
When the estate consists largely of an interest in a closely held business
For the estate of a decedent whose date of death is after May 25, 1990, and on or before March 31, 2014
Attach this completed form and supporting documents to the applicable Form ET-706, used for dates of death on or
before March 31, 2014, and mail to the address shown in Form ET-706-I.
Decedent’s last name
First name
Middle initial
Social security number (SSN)
Due date of first installment of tax plus interest
Estate tax return due date
Date 2% interest rate begins Number of annual
Date of death
installments elected
Are you electing to make installment payments on a deficiency? ......
Yes
No ........ If Yes, see instructions on back.
1 Value of decedent’s interest in a closely held business ..................................................
1.
2 Federal adjusted gross estate
(Form ET-706, used for dates of death on or before
March 31, 2014, Schedule A, line 22 minus the total from federal Form 706 Part 5,
...............................................................................
2.
lines 18, 19, and 20) (see instructions)
3 Percentage ratio
.....................
3.
%
(see instructions; round the result to the fourth decimal place)
4 Net estate tax payable
(from Form ET-706, used for dates of death on or before
.....................................................................
4.
March 31, 2014, line 8, Form ET-115, line 23)
5 Maximum amount of estate tax that may be, or could have been, deferred
............................................................................
5.
(multiply line 4 by the percent on line 3)
(for deficiencies, see instructions)
6 Amount of line 5 you elect to pay in installments
...........
6.
7 Divide line 6 by the number of annual installments you elected above, not to exceed 10
7.
8 Amount of tax not deferred, including the part of a deficiency attributable to
installments already due
....................................................................
8.
(see instructions)
9 Amount of estate tax paid to date, if any .........................................................................
9.
10 Amount due with this application, if any
. .................................. 10.
(subtract line 9 from line 8)
Make check or money order payable in U.S. funds to Commissioner of Taxation and Finance and attach this application to the applicable
Form ET-706.
Executor’s last name
First name
MI
Signature of executor
Date
Firm’s name if preparer other than executor
Signature of preparer other than executor
Date
(or yours if self-employed)
Address of preparer
City
State
ZIP code
E-mail address of preparer
Firm’s employer identification number
Preparer’s PTIN or SSN
Preparer’s NYTPRIN
For Department use only
Application approved for $
. Payable in
annual installments of $
, plus interest.
Application denied for the following reason:
Signature of reviewer
Date
Instructions
General information
An executor of the estate must sign this form (see Executor
held business included in the gross estate. Also, you must mark
information on Form ET-706-I, Instructions for Form ET-706) and
the appropriate Yes box on page 1 of Form ET-706, indicating the
attach it to Form ET-706, New York State Estate Tax Return, that is
estate intends to make the election.
used for dates of death on or before March 31, 2014, to apply for
an extension of time to pay the portion of the New York State estate
tax applicable to the value of the decedent’s interest in a closely
(continued)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial