Form Et-115 - New York State Estate Tax Report Of Federal Audit Changes (Page 3 of 5) in pdf

ET-115 (4/00)

Page 3

Estate of

Social security number

Schedule 2 — Adjustment to determine the New York gross estate of a resident or nonresident decedent

For a resident decedent: List each item of real and tangible personal property located outside New York State, indicating the item number

). Attach additional

and the schedule on which it is listed

(do not include bank accounts or other intangible assets located outside New York State

sheets if necessary.

70 Total value of property located outside New York State (listed above) for a resident decedent

..................................................................................................................... 70

(enter here and on page 2, line 44)

For a nonresident decedent: List each item of real and tangible personal property located in New York State, indicating the item number

and the schedule on which it is listed

). Attach additional

(do not include bank accounts or other intangible assets located outside New York State

sheets if necessary.

71 Total value of property located in New York State listed above for a nonresident decedent

..................................................................................................................... 71

(enter here and on page 2, line 46)

Schedule 3 — Adjustment to federal marital deduction

If an addition to, or deduction from, the federal marital deduction is required, list the property and indicate the federal schedule(s) on which it

is listed. Also, indicate the amount of the adjustment

(see instructions).

The federal marital deduction must be reduced by the value of any property that passed to the surviving spouse and was included in the

amount on line 39, as reported on Form ET-419, Computation of Exclusion for a Victim of Nazi Persecution.

72 Total value of property listed on this schedule

..... 72

(if negative amount, enter minus; enter here and on page 2, line 56)

Schedule 4 — Additions to federal deduction for charitable, public, and similar gifts and bequests

List property passing under a limited power of appointment created before September 1, 1930, that passes or has passed to a qualified

charitable organization, if such property is included in the amount on line 62, page 2 (Tax Law, section 957(c))

The federal charitable deduction must be reduced by the value of any property that is also included in the amount on line 39, as reported on

Form ET-419, Computation of Exclusion for a Victim of Nazi Persecution.

73 Total value of property listed on this schedule

(enter here and on page 2, line 59) .....................................................

Schedule 5 — Deduction for principal residence (for estates of decedents who died on or after June 8, 1995)

a. Value of principal residence as reported on Schedule A, B, E (Part II only), or G ......................................

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

b. Mortgages and other deductions specifically attributable to

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

principal residence as reported on Schedule J, K, M, and N:

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

Administration expenses (

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 Schedule J) ..............................................................

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

Debts of decedent

(from Schedule K) ........................................................................

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

Bequests to spouse (marital deduction)

(from Schedule M) ..................................

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

Charitable bequests

(from Schedule N or federal Schedule O) .................................

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

Total deductions

(add items above) ..........................................................................................................................

c. Net value of principal residence

(subtract line b from line a) ...................................................................................

250,000

d. Maximum allowable deduction ....................................................................................................................

74 Deduction for principal residence

............................... 74

(enter the lesser of line c or line d; enter here and on line 61)

If an attorney or authorized representative is listed above, he or she must complete the following declaration:

I declare that I am (check one or more):

an attorney

a certified public accountant

an enrolled agent or

a public accountant enrolled with the New York State Education Department

I agree to represent the executor for the estate, and I am authorized to receive tax information regarding this estate.

Signature of authorized representative

Date

Form Et-115 - New York State Estate Tax Report Of Federal Audit Changes Page 3

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