Form Et-415 - Application For Deferred Payment Of Estate Tax (Page 3 of 3) in pdf

ET-415 (3/14) Page 3 of 3

Line 8 – Amount of tax not deferred – Include the amount of tax

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that is not eligible for deferral, the amount of tax that the estate

chooses not to defer, and the amount of a deficiency allocated to

payments that are due.

Internet access:

The Tax Department will bill for the annual installment of interest, or

(for information, forms, and publications)

tax plus interest.

The estate of an individual whose date of death is before

Telephone assistance is available from 8:30

A.M.

January 1, 1998, had until July 1, 1999, to elect to have the

4:30

(eastern time), Monday through Friday.

P.M.

4% interest rate reduced to 2% on the balance of payments subject

to the 4% rate.

Estate Tax Information Center:

(518) 457-5387

To order forms and publications:

(518) 457-5431

Paid preparer’s responsibilities

Under the law, all paid preparers must sign and complete the paid

Text Telephone (TTY) Hotline (for persons with

preparer section of the return. Paid preparers may be subject to

hearing and speech disabilities using a TTY):

civil and/or criminal sanctions if they fail to complete this section in

If you have access to a TTY, contact us at

full.

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

with independent living centers or community

When completing this section, you must enter your New York tax

action programs to find out where machines are

preparer registration identification number (NYTPRIN) if you are

available for public use.

required to have one. Also, you must enter your federal preparer tax

identification number (PTIN) if you have one; if not, you must enter

Persons with disabilities: In compliance with the

your social security number.

Americans with Disabilities Act, we will ensure

that our lobbies, offices, meeting rooms, and

Fee for payments returned by banks

other facilities are accessible to persons with

disabilities. If you have questions about special

The law allows the Tax Department to charge a $50 fee when a

accommodations for persons with disabilities, call

check, money order, or electronic payment is returned by a bank

the information center.

for nonpayment. However, if an electronic payment is returned as

a result of an error by the bank or the department, the department

won’t charge the fee.

If your payment is returned, we will send a separate bill for $50 for

each return or other tax document associated with the returned

payment.

Privacy notification

New York State Law requires all government agencies that maintain

a system of records to provide notification of the legal authority

for any request, the principal purpose(s) for which the information

is to be collected, and where it will be maintained. To view this

information, visit our Web site, or, if you do not have Internet

access, call and request Publication 54, Privacy Notification. See

Need help? for the Web address and telephone number.

Form Et-415 - Application For Deferred Payment Of Estate Tax Page 3

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