Form Et-115 - New York State Estate Tax Report Of Federal Audit Changes (Page 4 of 4) in pdf

Page 4

ET-115 (4/00)

Instructions

Attach a copy of the federal audit changes including the line adjustments

deficiency (but not any tax originally determined to be due) that is

and supporting schedules. If you did not receive a copy of the line

attributable to the closely held business interest. However, this is true only if

adjustments, request it from the IRS.

you made a similar election for federal purposes.

Mail this form with your payment, if any, to:

You must make this election not later than 60 days after the issuance of a

notice and demand for payment of the New York State estate tax deficiency.

NYS TAX DEPARTMENT

Line Instructions

TTTB — ESTATE TAX — 855

W A HARRIMAN CAMPUS

Complete lines 27 through 74, then lines 1 through 26.

ALBANY NY 12227

Recapitulation — Enter the adjusted amounts on the appropriate line for

Use the same address for private delivery services.

Schedules A to U.

Make check payable to Commissioner of Taxation and Finance. Please

Lines 63 through 74 — Refer to Form ET-90-P for the instructions for

write the decedent’s name, social security number, and Estate Tax on the

Schedules 1 through 5 to determine your New York adjustments.

check or money order to help us process the payment.

Line 4 — If there is a change in the amount of New York adjusted taxable

Attorney information — If the estate is represented by an accountant

gifts from that reported on Form ET-90, page 1, line 4, complete

instead of an attorney, write accountant and enter the information in the

Form ET-90-P, page 10, Worksheet I, and enter that amount on line 4 of this

area provided for attorney information. If the attorney or accountant

form. If there is no change, enter the amount reported on Form ET-90,

representing the estate has changed since the New York State Estate Tax

page 1, line 4.

Return was filed, submit a new power of attorney (Form ET-14).

Lines 6 and 7 — Refer to Form ET-90-P, table A, page 12 and table B,

Executor information — If the executor for the estate has changed since

page 13, to compute the amounts for lines 6 and 7.

the New York State estate tax return was filed, submit an original of the

Line 13 — If there is a change in the amount of gift tax payable for gifts

letters testamentary or letters of administration if they were obtained from

made after 1982 from that reported on Form ET-90, page 1, line 13,

Surrogate’s Court. Otherwise, attach an explanation for the change.

complete Form ET-90-P, page 10, Worksheet II, and enter that amount on

If the estate has more than one executor, attach a list of their names,

line 13 of this form. If there is no change, enter the amount reported on

addresses, social security numbers and phone numbers. In the area

Form ET-90, page 1, line 13.

provided, enter the information for an executor who is a New York resident,

if there is one.

Privacy notification

Litigation

The right of the Commissioner of Taxation and Finance and the Department

of Taxation and Finance to collect and maintain personal information,

If the decedent possessed a cause of action or was a plaintiff in any

including mandatory disclosure of social security numbers in the manner

litigation at the time of his or her death, or the estate has undertaken or is

required by tax regulations, instructions, and forms, is found in Articles 22,

considering any litigation on behalf of the decedent, check the box and

26, 26-A, 26-B, 30, 30-A, and 30-B of the Tax Law; Article 2-E of the General

attach a description of such litigation. Include the value of any settlement

City Law; and 42 USC 405(c)(2)(C)(i).

or anticipated settlement.

The Tax Department uses this information primarily to determine and

For estates of decedents dying on or after July 13, 1999, the department

administer tax liabilities due the state and city of New York and the city of

will waive the penalty and interest that applies to the estate tax attributable

Yonkers. We also use this information for certain tax offset and exchange of

to the value of a cause of action (litigation) that is includable in the taxable

tax information programs authorized by law, and for any other purpose

estate of the decedent. We will waive penalty and interest on such amount

authorized by law.

from the date an estate tax return is filed that discloses the cause of action,

Information concerning quarterly wages paid to employees and identified by

to the date of payment, but not more than one year after the date of

unique random identifying code numbers to preserve the privacy of the

settlement or final judgement.

employees’ names and social security numbers is provided to certain state

Payments for wrongful death are not includable in the gross estate, but

agencies, for research purposes to evaluate the effectiveness of certain

employment and training programs.

damages for pain and suffering are.

Failure to provide the required information may subject you to civil or

Installment election — If you elected to pay the New York State estate tax

criminal penalties, or both, under the Tax Law.

in installments, as provided under section 997 of the Tax Law, and the

estate qualifies for the election after the federal audit, check the box and

This information is maintained by the Director of the Registration and Data

complete a new Form ET-415 and file it with Form ET-115. If you did not

Services Bureau, NYS Tax Department, Building 8 Room 338, W A Harriman

make the election at the time of filing the New York State estate tax return,

Campus, Albany NY 12227; telephone 1 800 225-5829. From areas outside

Form ET-90, you may elect to pay in installments that portion of the

the U.S. and outside Canada, call (518) 485-6800.

Need help?

Telephone assistance is available from 8:30 a.m. to 4:25 p.m. (eastern time),

Persons with disabilities: In compliance with the Americans with

Monday through Friday. For estate tax information, call toll free

Disabilities Act, we will ensure that our lobbies, offices, meeting rooms, and

1 800 641-0004. If busy, call 1 800 225-5829. To order forms and

other facilities are accessible to persons with disabilities. If you have

publications, call toll free 1 800 462-8100. From areas outside the U.S.

questions about special accommodations for persons with disabilities, please

and outside Canada, call (518) 485-6800.

call the information numbers listed above.

Fax-on-demand forms ordering system: Most forms are available by fax

Mailing address: If you need to write, address your letter to: NYS

24 hours a day, 7 days a week. Call toll free from the U.S. and Canada

Tax Department, Taxpayer Assistance Bureau, W A Harriman Campus,

1 800 748-3676. You must use a Touch-Tone phone to order by fax. A fax

Albany NY 12227.

code is used to identify each form.

Internet access:

Access our Web site for forms, publications, and information.

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 tax questions by calling toll free from the U.S. and Canada

1 800 634-2110. Assistance is available from 8:30 a.m. to 4:25 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 where

machines are available for public use.

Form Et-115 - New York State Estate Tax Report Of Federal Audit Changes Page 4

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