Form Et-130 - Tentative Payment Of Estate Tax
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2ET-130
New York State Department of Taxation and Finance
Tentative Payment of Estate Tax
For office use only
(7/08)
Decedent’s last name
First name
Middle initial
Social security number
Address of decedent at time of death
Date of death
(number and street)
Mark an X if copy of
death certificate is
attached (see inst.)
City
State
ZIP code
County of residence
If the decedent was a nonresident of New York State on the date of death, mark an X in the box and attach completed
Form ET-141, New York State Estate Tax Domicile Affidavit ....................................................................................................
Executor: If 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 name
MI
Mark an X
Executor’s last name
First name
Middle initial
if POA is
attached
In care of
(firm’s name)
If more than one executor, mark an X in the box
................
(see instructions)
Address of attorney or authorized representative
Address of executor
City
State
ZIP code
City
State
ZIP code
SSN or PTIN of attorney or authorized rep.
Telephone number
Social security number of executor
Telephone number
(
)
(
)
E-mail address of attorney or authorized representative
E-mail address of executor
Computation of tentative payment
1 Estimated value of federal gross estate for New York
.....................................................
1.
(see instructions)
2 Estimated deductions
....................................................................................................
2.
(see instructions)
Attach
3 Estimated federal taxable estate for New York
..................................................
3.
(subtract line 2 from line 1)
check
4 Estimated net estate tax for New York
............................................................................
4.
or
(see instructions)
money
5 Amount previously remitted, if any ...........................................................................................................
5.
order
here.
6 Amount remitted with this form
(make check or money order payable to
.................................................................................................
6.
Commissioner of Taxation and Finance)
Instructions
General instructions
Penalty
Late payment penalty — If you do not pay the tax when due, you
Purpose of Form ET-130
will be charged a penalty of ½% of the unpaid portion of the total tax
Form ET-130 should only be used to make a tentative payment of
shown on the return for each month or part of a month the tax remains
estate tax.
unpaid. It will be computed from the due date to the date of payment,
up to a maximum of 25% (New York State Tax Law sections 990 and
Extension of time to file and/or pay the estate tax
685(a)(2)). This penalty is in addition to the interest charged for late
payments, and may be waived if you attach an explanation showing
If you need an extension of time to file the estate tax return or
reasonable cause for paying late.
pay the estate tax, or both, file Form ET-133, Application for
Extension of Time to File and/or Pay Estate Tax. You must file
Decedent information
Form ET-133 within nine months after the decedent’s date of death.
The estate may also make a tentative payment of the estate tax
Enter the name of the decedent (last name first), home address at
with Form ET-133, when it requests an extension of time to file the
the time of death, social security number, date of death (month, date,
return or an extension of time to pay the tax.
and year), and county of residence. If you have not submitted a copy
of the death certificate, mark an X in the box and attach a copy. If the
Interest and penalty
decedent was not a resident of New York State at the time of death,
mark an X in the box and attach a completed Form ET-141, if one was
Interest
not submitted previously.
Underpayment of tax — To avoid the assessment of interest, you
must pay the total tax as finally determined within nine months of
Attorney/representative information
the date of death, even if you received an extension of time to file
If the estate is represented by an attorney, accountant, or other
the return. Interest is compounded daily, and the rate is adjusted
authorized representative, and a Form ET-14, Estate Tax Power of
quarterly.
Attorney, has not been submitted previously, you may submit one at
this time by attaching it to this form and marking an X in the POA box
next to the attorney’s/representative’s name above.
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