Form Tt-385 - New York State Estate Tax Return Page 3
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4TT-385 (4/06) Page 3
Instructions
General instructions
If you have not previously submitted a copy of the death certificate,
mark an X in the box and attach a copy to the return being filed.
Which estates must file Form TT-385
Indicate if the decedent was a nonresident of New York State at the
If the date of death was before May 26, 1990, and the estate did not
time of death. If the decedent was not a resident of New York State
file a petition to fix tax in a surrogate’s court, use Form TT-385, New
at the time of death, complete and attach Form TT-141A, Estate Tax
York State Estate Tax Return. The deadline for filing the petition was
Domicile Affidavit, if one was not submitted previously.
February 25, 1991.
Attorney/representative information
For decedents with a date of death after May 25, 1990, refer to the
instructions for Form ET-90.
If you, as the executor of the estate, have authorized a person
to represent you regarding the estate, and you would like the
For decedents with a date of death on or after February 1, 2000,
department to contact him or her regarding the estate, enter the
refer to Form ET-706-I, Instructions for Form ET-706.
name (last name first) of the attorney, accountant, or enrolled agent
who is representing you. Also enter the firm’s name, address,
How to file
and telephone number in the areas provided, and have the
representative sign the return in the area provided on the front of the
Instructions for Form TT-86.5 apply to Form TT-385 unless these
return.
instructions state otherwise.
Note: If you are giving a person power of attorney to represent
Form TT-385 replaces pages 1 and 2 of Form TT-86.5 (1/03), and
you, attach a completed Form ET-14, Estate Tax Power of Attorney,
page 1 of Form TT-86.5 (7/78) for dates of death before January 1,
if one was not submitted previously. Refer to the instructions on
1983, and is attached to the remaining pages of Form TT-86.5. If
Form ET-14 for additional information.
federal Form 706 has been filed, attach a copy, and complete only
pages 2 through 5 for dates of death before January 1, 1983, and
Executor information
only pages 3 through 6 for dates of death on or after January 1,
1983.
Enter the name (last name first) and other information for the
executor of the estate. The term executor includes executrix,
Where to file
administrator, administratrix, or personal representative of
the decedent’s estate. If no executor, executrix, administrator,
Mail Form TT-385, with all required attachments, to:
administratrix, or personal representative is appointed, qualified, and
NYS TAX DEPARTMENT
acting within the United States, executor means any person in actual
TTTB - ESTATE TAX
or constructive possession of any property of the decedent.
W A HARRIMAN CAMPUS
ALBANY NY 12227
If an executor has not been appointed, this form may be signed
and filed by a person having knowledge of all the assets in the
Filing for probate or administration with surrogate’s
decedent’s estate. This person must also enter his or her name,
court
address, and social security number in the area provided for the
executor on the front of the return.
If an estate is required to file a NYS estate tax return and also files a
petition to commence either a proceeding for probate of the will or a
If the estate has more than one executor, mark the box, enter the
proceeding for administration in intestacy in surrogate’s court, then a
name and other information for the primary executor (preferably a
copy of the NYS estate tax return must also be filed simultaneously
person residing in New York State) in the area provided, and attach
with the surrogate’s court in the county where the petition was
a list of the other executors with their addresses and social security
filed. Consult the surrogate’s court regarding payment of fees in
numbers. Submit Letters Testamentary or Letters of Administration
connection with this filing.
with the return if not previously submitted. It is sufficient to have one
of the coexecutors sign the return.
Waivers or releases of lien
Payments
Waivers requested
Payment of estate tax should be made by check or money order
Submit a completed Form ET-99, Estate Tax Waiver Notice, in
payable to the Commissioner of Taxation and Finance and
duplicate, for each institution having assets in the name of the
attached to the front of Form TT-385 where indicated.
decedent, either alone or jointly with another person, in excess of
$30,000 ($50,000 for life insurance policies or employee death benefits)
Interest
for dates of death on or after July 1, 1978, and $2,000 for dates of
death prior to July 1, 1978. For estates of decedents dying after
Underpayment of tax
September 30, 1983, waivers are not required for assets held jointly
For dates of death prior to January 15, 1983, if the estate tax
by the decedent and the surviving spouse as the only tenants or life
was not paid within the time allowed, simple interest at the rate of
insurance policies when the surviving spouse is the sole beneficiary.
10% per year will be charged from the date of death to the date of
payment or January 14, 1983, whichever was earlier, and interest at
Releases of lien requested
the prevailing rate or rates, compounded daily, will be charged from
Submit a completed Form ET-117, Release of Lien of Estate Tax, in
January 15, 1983, to the date of payment.
duplicate, for each county in which real property is located.
For dates of death after January 14, 1983, and before May 26, 1990,
interest at the prevailing rate or rates, compounded daily, will be
Specific instructions
charged from the date of death to the date of payment.
Federal return required
Overpayment of tax
Submit a completed federal estate tax return with the NYS estate tax
If the estate is due a refund, you may also be entitled to receive
return if the estate is required to file a federal return.
interest on your overpayment. Interest at the prevailing rate or rates
is compounded daily. If the refund is made within 90 days of the date
Decedent information
the return is filed, no interest will be paid.
Enter the name of the decedent (last name first), home address at
the time of death, social security number, date of death (month, day,
and year), and county of residence.
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