Form Et-115.1 - New York State Estate Tax Report Of Federal Audit Changes Page 2
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4Page 2 of 4 ET-115.1 (11/12)
Line 2 — For dates of death on or after February 1, 2000, and before January 1, 2002 — If there is property located outside New York
State that is included in the federal gross estate, and estate tax or inheritance tax is payable to another state, enter the amount that is
allowable as a federal credit. If tax is payable to more than one other state, enter the combined amount of tax payable to the other states
allowable as a federal credit. Also complete lines 3 through 7 and either Schedule 1 or 2 below.
For dates of death on or after January 1, 2002 — If there is property located outside New York State that is included in the federal gross
estate, complete lines 3 through 6 and enter the line 6 amount on lines 2 and 7. Also complete either Schedule 1 or 2 below.
Schedule 1 — Resident
List below each item of real and tangible personal property located outside New York State that is included in the federal gross estate.
Include the item number, the schedule of federal Form 706 on which it was reported, and the reported value of the property as adjusted.
Item number
Description
Adjusted value
12 Total value of property listed above .............................................................................................................. 12.
13 Property subject to a limited power of appointment created before September 1, 1930, includable in
the New York State gross estate under NYS Tax Law section 957, if any
.................... 13.
(see Form ET-706-I)
14 Subtract line 13 from line 12; enter the result here and on line 3 ................................................................. 14.
Schedule 2 — Nonresident
15 Total gross estate for New York State
................................... 15.
(from Schedule A, line 22, or Schedule B, line 39)
List below each item of real and tangible personal property located within New York State. Include the item number,
the schedule of federal Form 706 or 706-NA on which it was reported, and the reported value of the property as adjusted.
Item number
Description
Adjusted value
16 Total value of property listed above .............................................................................................................. 16.
17 Property subject to a limited power of appointment created before September 1, 1930, includable in
the New York State gross estate under NYS Tax Law section 957, if any
................... 17.
(see Form ET-706-I)
18 Add lines 16 and 17 ...................................................................................................................................... 18.
19 Subtract line 18 from line 15; enter the result here and on line 3 ................................................................. 19.
Schedule 3 — Description of litigation or cause of action
In the area provided below, describe any litigation in which the decedent was a plaintiff, or litigation that is pending or contemplated on behalf
of the decedent. Include the actual or estimated values of such litigation
(see Form ET-706-I, page 3, Litigation information).
Reminders:
• This report must be filed within 90 days after the final federal determination.
• Attach a completed copy of the federal audit changes, including line adjustments and supporting schedules.
• Sign the front page of this report.
• If there is an amount due on line 10, make check payable to the Commissioner of Taxation and Finance.
• Mail your report and payment (if any) to:
NYS TAX DEPARTMENT, TDAB — ESTATE TAX, W A HARRIMAN CAMPUS, ALBANY NY 12227
• Use the address shown above if you use a private delivery service.
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