Form Et-115 - New York State Estate Tax Report Of Federal Audit Changes printable pdf download

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New York State Department of Taxation and Finance

ET-115

New York State Estate Tax

(4/00)

Report of Federal Audit Changes

For office use only

For the estate of a decedent who died after May 25, 1990, but before February 1, 2000

Decedent’s last name

First name

Middle initial

Social security number

Address of decedent at time of death

Date of death

(number and street)

City, village, or post office

State

ZIP code

County of residence

On the date of death, decedent was a:

Resident of New York State

Nonresident of New York State

If there has been a change of executors, and 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

Middle initial Check box

Executor’s last name

First

Middle initia

if POA is

attached

In care of (firm’s name)

If more than one executor, check box and see Instructions on page 4 ......

Address of attorney

Address of executor

City, village, or post office

State

ZIP code

City, village, or post office

State

ZIP code

Social security number of attorney or authorized representative Telephone number

Social security number of executor

Telephone number

(

)

(

)

If the decedent possessed a cause of action or was a plaintiff in any litigation at the time of death, check the box and attach an explanation

(see instructions).

If you elect to pay the tax in installments as described in IRC section 6166 (NY Tax Law section 997), check the box, and attach Form ET-415 in duplicate.

1 New York adjusted gross estate

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

(from page 2, line 43)

2 Total New York allowable deductions

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

(from page 2, line 62)

3 New York adjusted taxable estate

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

(subtract line 2, line 1)

4 New York adjusted taxable gifts

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

(from Worksheet I in the ET-90-P instructions)

5 Preliminary tentative tax base

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

(add lines 3 and 4)

6 Preliminary tentative tax on the amount of line 5

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

(from Table A in the ET-90-P instructions)

7 Unified credit

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

(from Table B in the ET-90-P instructions)

8 Net preliminary tentative tax

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

(subtract line 7 from line 6)

9 Tax attributable to New York adjusted taxable gifts

(line 4 divided by line 5; multiplied by line 8; 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

10 Tax not attributable to New York adjusted taxable gifts

... 10

(subtract line 9 from line 8)

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 Multiply line 10 by the decimal on line 47 .................................................................................................. 11

12 New York tentative tax

................................................................................................... 12

(add lines 9 and 11)

13 Gift tax payable for gifts made after 1982

............................... 13

(from Worksheet II in the ET-90-P instructions)

14 New York estate tax before other credits

......................................................... 14

(subtract line 13 from line 12)

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 Agricultural exemption credit

(from Form ET-411) ....

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 Closely held business credit

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

(from Form ET-416) ....

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

17 Add lines 15 and 16 ........................................................................................ 17

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

18 Credit for New York estate tax on prior transfers

.............. 18

(from Form ET-190)

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

19 Credit for New York gift tax paid on pre-1983 gifts

............ 19

(from Form ET-412)

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

20 Total other credits

................................................................................................. 20

(add lines 17, 18, and 19)

Attach

21 New York net estate tax

................................................................................... 21

(subtract line 20 from line 14)

check

money

22 New York minimum tax

.......................................................... 22

(from Worksheet III in the ET-90-P instructions)

order

here.

23 New York estate tax

.................................................................................................... 23

(add lines 21 and 22)

24 Prior tax payments

................................................ 24

(attach a schedule of date(s) and amount(s) of payment(s))

25 If line 24 is less than line 23, subtract line 24 from line 23. This is the amount you owe. Make check payable to Commissioner of Taxation and Finance .. 25

26 If line 24 is more than line 23, subtract line 23 from line 24. This is the amount to be refunded to you ... 26

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is

true, correct, and complete. Declaration of preparer other than the executor is based on all information of which preparer has any knowledge.

Signature of executor

Date

Signature of coexecutor

Date

Name of preparer other than executor

Signature of preparer other than executor

Date

Address of preparer

City

State

ZIP code