Form Et-419 - Computation Of Exclusion For A Victim Of Nazi Persecution
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New York State Department of Taxation and Finance
ET-419
Computation of Exclusion for a
(3/99)
Victim of Nazi Persecution
For estates of decedents dying before February 1, 2000
Attach this completed form to the original or amended Form ET-90.
Decedent’s last name
First
Middle initial
Social security number
Date of death
List below the item number and schedule on which the asset you are excluding is listed. Include a description of the asset and show the
value used to report the asset (value on the date of death or alternate valuation date).
Schedule and item no.
Description of asset
Value
Total of property excluded (enter here and on line 33c of Form ET-90). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Instructions
Qualifying estates
Need help?
Telephone assistance is available from 8:30 a.m. to 4:25 p.m. (eastern time), Monday
Estates of individuals who were victims of Nazi persecution qualify for the
through Friday. For tax information, call toll free 1 800 641-0004. If busy, call
exclusion. Additionally, the estate of a surviving spouse or descendant of a
1 800 225-5829. To order forms and publications, call toll free 1 800 462-8100. From
victim qualifies under the limited conditions explained below. These
areas outside the U.S. and outside Canada, call (518) 485-6800.
provisions were effective April 28, 1998, and are deemed to have been in
Fax-on-demand forms ordering system - Most forms are available by fax 24 hours a day,
effect on or after April 1, 1963, the date of enactment of Article 26.
7 days a week. Call toll free from the U.S. and Canada 1 800 748-3676. You must use a
Therefore, any estate that reported such assets as taxable and paid New
Touch-Tone phone to order by fax. A fax code is used to identify each form.
York State estate tax on such assets may apply for a refund by filing an
Internet access -
amended return (ET-90). This refund is subject to the statute of limitations
Access our website for forms, publications, and information.
for refunds under section 687 of the Tax Law.
Hotline for the hearing and speech impaired - If you have access to a
telecommunications device for the deaf (TDD), you can get answers to your New York State
Qualifying property
tax questions by calling toll free from the U.S. and Canada 1 800 634-2110. Assistance is
The exclusion applies to property that is required to be included in the
available from 8:30 a.m. to 4:15 p.m. (eastern time), Monday through Friday. If you do not
own a TDD, check with independent living centers or community action programs to find out
federal gross estate, and would be included in the New York gross estate,
where machines are available for public use.
except for this exclusion. Real property and tangible personal property with
an actual situs outside New York State does not qualify for the exclusion.
Persons with disabilities - In compliance with the Americans with Disabilities Act, we will
ensure that our lobbies, offices, meeting rooms, and other facilities are accessible to
persons with disabilities. If you have questions about special accommodations for persons
Property qualifying for the exclusion includes the following:
with disabilities, please call the information numbers listed above.
The date of death value of any asset that was stolen or hidden from,
Mailing address - If you need to write, address your letter to: NYS Tax Department,
or otherwise lost to a victim, or that a victim was otherwise deprived
Taxpayer Assistance Bureau, W A Harriman Campus, Albany NY 12227.
of, immediately prior to, during, or immediately after World War II, that
Privacy notification
was subsequently returned to the victim.
The right of the Commissioner of Taxation and Finance and the Department of
Taxation and Finance to collect and maintain personal information, including
Insurance proceeds, payable under policies issued to a victim by
mandatory disclosure of social security numbers in the manner required by tax
European insurance companies, that were paid to, stolen or hidden
regulations, instructions, and forms, is found in Articles 22, 26, 26-A, 26-B, 30, 30-A,
from a victim, or that a victim was otherwise deprived of, immediately
and 30-B of the Tax Law; Article 2-E of the General City Law; and
42 USC 405(c)(2)(C)(i).
prior to, during, or immediately after World War II.
The Tax Department uses this information primarily to determine and administer tax
The amount paid to a victim during his or her lifetime for the value of
liabilities due the state and city of New York and the city of Yonkers. We also use this
assets that were stolen or hidden from a victim, or that a victim was
information for certain tax offset and exchange of tax information programs authorized
otherwise deprived of, immediately prior to, during, or immediately
by law, and for any other purpose authorized by law.
after World War II.
Information concerning quarterly wages paid to employees and identified by unique
random identifying code numbers to preserve the privacy of the employees’ names
The value of lifetime distributions made to the decedent because of
and social security numbers is provided to certain state agencies, for research
his or her status as a victim of Nazi persecution.
purposes to evaluate the effectiveness of certain employment and training programs.
Estates of a surviving spouse or descendant of a victim
Failure to provide the required information may subject you to civil or criminal
penalties, or both, under the Tax Law.
The value of lifetime distributions made to a spouse of a victim or
descendant of a victim may be excluded from the estate of the spouse or
This information is maintained by the Director of the Registration and Data Services
descendant, if the spouse or descendant of the victim of Nazi persecution
Bureau, NYS Tax Department, Building 8 Room 924, W A Harriman Campus, Albany
was eligible for any federal or federally-assisted program that provides
NY 12227; telephone 1 800 225-5829. From areas outside the U.S. and outside
benefits or services based, in whole or in part, on need.
Canada, call (518) 485-6800.
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