Form Et-133 - Application For Extension Of Time To File And/or Pay Estate Tax (Page 2 of 2) in pdf

ET-133 (3/14) (back)

Instructions

Who may file Form ET-133

(nine months after the date of death). You must document any effort the

estate has made to convert assets to pay the tax. Include information on

The executor who is required to file the estate tax return for the decedent’s

the listing of real estate, loans, marketability of securities, and so forth.

estate may file Form ET-133 to request an automatic extension of time

to file or to apply for an extension of time to pay the estate tax, or both,

In general, an extension of time to pay will be granted only for the amount

under section 976 of the Tax Law. Enter the name (last name first) and

of the cash shortage. You must show the amount of the estate tax (attach

other information for the executor of the estate. The term executor includes

a copy of the return if it has already been filed; otherwise estimate the

executrix, administrator, administratrix, or personal representative of the

tax), the amount of the cash shortage (including a statement of the current

decedent’s estate; if no executor is appointed, qualified, and acting within

assets in the estate and the assets already distributed), a plan for partial

the United States, executor means any person in actual or constructive

payments during the extension period, and the balance due. You must

possession of any property of the decedent. Also, an authorized attorney,

attach a check or money order payable in U.S. funds to the Commissioner

certified public accountant, or other person holding power of attorney (POA)

of Taxation and Finance for the balance due. Write the decedent’s social

may use this form to apply for an extension of time on behalf of the executor.

security number and Estate tax on the check or money order.

You must pay the part of the estate tax, including the accrued interest,

Note: If you are giving a person power of attorney to represent you, attach a

completed Form ET‑14, Estate Tax Power of Attorney, if one was not submitted

for which the extension of time is granted by the extended due date. If

you pay within this period, interest is computed from the date that is nine

previously. Refer to the instructions on Form ET‑14 for additional information.

months after the date of death to the date of payment.

If you have not previously submitted a copy of the death certificate, mark an

Where to file

X in the box and attach a copy to this form.

If Letters Testamentary or Letters of Administration have been obtained from

Mail this form and your payment (if required) to: NYS Estate Tax,

Processing Center, PO Box 15167, Albany NY 12212-5167.

surrogate’s court but not submitted, attach them to this form and indicate in

the space provided the type of letters you are submitting.

Private delivery services

If the estate has more than one executor, mark an X in the box, enter the

If you are not submitting your form by U.S. Mail, be sure to consult

name and other information for the primary executor (preferably a person

Publication 55, Designated Private Delivery Services, for the address and other

residing in New York State) in the area provided, and attach a list of each of

information.

the other executors with their mailing address and social security number.

If this application is signed by the authorized representative of the executor,

Penalties

enter the information for that person (attorney, CPA, or person with POA) in

Penalties may be imposed for failure to file the estate tax return within the

the area indicated for attorney or authorized representative.

extension period granted, or failure to pay the balance of the estate tax due

within the extension period granted.

Note: If an executor has not been appointed, this application may be signed

by a person acting as executor who has sufficient knowledge of the estate to

file an accurate return. The information (name, address, etc.) for the person

Bond

acting as executor should be entered in the area provided for the executor. If

If an extension of time to pay is granted, the executor may be required to

the application is signed by the authorized representative of a person acting

furnish a bond.

as executor, refer to the information above.

Privacy notification

When to file

New York State Law requires all government agencies that maintain a

• Extension of time to file (Tax Law, section 976(a)(1))

system of records to provide notification of the legal authority for any request,

You must file Form ET-133 within 9 months of the date of death. If there

the principal purpose(s) for which the information is to be collected, and

is no numerically corresponding day in the ninth month, the last day of

where it will be maintained. To view this information, visit our Web site, or,

if you do not have Internet access, call and request Publication 54, Privacy

the ninth month is the due date. When the due date falls on a Saturday,

Notification. See Need help? for the Web address and telephone number.

Sunday, or a legal holiday, the due date is the next weekday that is not a

legal holiday.

Note: The extension of time to file an estate tax return may not

Need help?

exceed six months unless the executor is out of the country.

An extension of time to file does not extend the time to pay.

Visit our Web site at

Therefore, if the application is for an extension of time to file only, you

(for information, forms, and online services)

must show the amount of the estate tax estimated to be due and include

a check or money order payable in U.S. funds to the Commissioner of

Estate Tax Information Center:

(518) 457‑5387

Taxation and Finance with the application (if not previously paid). Write

the decedent’s social security number and Estate tax on the check or

To order forms and publications:

(518) 457‑5431

money order.

• Extension of time to pay (Tax Law, section 976(a))

Text Telephone (TTY) Hotline

Note: An extension of time to pay does not extend the time to file.

(for persons with hearing and

You must file the return within nine months after the date of death, unless

speech disabilities using a TTY):

(518) 485‑5082

an extension of time to file has been granted.

You must provide details regarding why an extension of time to pay is

needed. Except as provided below, an extension of time to pay cannot

exceed 12 months from the due date of the estate tax return.

You may extend the payment of the estate tax attributable to a

reversionary or remainder interest in property until six months after the

termination of the precedent interest(s) in the property.

To avoid penalties if the Tax Department denies your application for an

extension of time to pay, you should file your application early enough

so that the Tax Department can review the application and reply before

the estate tax and return are due. We will notify you in writing of the Tax

Department’s decision. If we approve your application for an extension of

time to pay, you must pay the tax by the extended due date.

A discretionary extension of time to pay for undue hardship under

section 976(a)(3) may not exceed four years. For information on an

extension of time granted to a closely held business under section 997,

see Form ET‑415, Application for Deferred Payment of Estate Tax.

The application must establish that it is an undue hardship for the executor

to pay the full amount of the estate tax by the estate tax return due date

Form Et-133 - Application For Extension Of Time To File And/or Pay Estate Tax Page 2

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