Form Et-90 - New York State Estate Tax Return (Page 4 of 5) in pdf

Page 4 ET-90 (1/00)

Schedule 3 — Adjustment to federal marital deduction

If an addition to, or subtraction from, the federal marital deduction is required:

List the property and indicate the federal schedule(s) on which it is listed. Also indicate the amount of the adjustment (see instructions) . Also

subtract the value of property reported on Form ET-419, Computation of Exclusion for a Victim of Nazi Persecution , that passed to the

surviving spouse.

Note: If you are making adjustments to claim the marital deduction for a surviving spouse who is not a citizen of the United States, both the

executor and the surviving spouse must sign in the space provided in item 52 on the bottom of page 2.

72 Total value of property listed on this schedule

... 72

(if negative amount, enter minus sign; enter here and on page 2, line 45)

Schedule 4 — Adjustment to federal deduction for charitable, public, and similar gifts and bequests

If a addition to, or subtraction from, the federal marital deduction is required:

List the property and indicate the federal schedule(s) on which it is listed. Also indicate the amount of the adjustment (see instructions) .

Include as an addition property passing under limited power of appointment created before September 1, 1930, that passes or has passed to

a qualified charitable organization, if such property is included in the amount on line 63, page 3 (Tax Law, section 957(c)). Subtract the value

of property reported on Form ET-419, Computation of Exclusion for a Victim of Nazi Persecution, that passed to a qualified charitable

organization.

73 Total value of property listed on this schedule

....... 73

(if negative amount, enter minus; enter here and on page 2, line 48)

Schedule 5 — Deduction for principal residence

(for the estate of a decedent whose date of death is on or after June 8, 1995)

Value of principal residence as reported on Schedule A, B, E (Part II only), F, or G ..................................

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1

Mortgages and other deductions specifically attributable to

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1

principal residence as reported on Schedules J, K, L, M, and N:

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1

Administration expenses

...........................................

(from Schedules J and L)

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1

Debts of decedent

...............................................................

(from Schedule K)

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1

Bequests to spouse (marital deduction)

.............................

(from Schedule M)

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1

Charitable bequests

............................

(from Schedule N or federal Schedule O)

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1

Total deductions

............................................................................................................

(add items above)

Net value of principal residence

..........................................................................

(subtract line b from line a)

Maximum allowable deduction ....................................................................................................................

250,000 00

74 Deduction for principal residence

............................... 74

(enter the lesser of line c or line d; enter here and on line 50)

If an attorney or authorized representative is listed on page 1, he or she must complete the following declaration:

I declare that I am a

attorney;

certified public accountant;

enrolled agent; or

(check one or more)

public accountant enrolled with the New York State Education Department;

and agree to represent the executor for the estate, and I am authorized to receive tax information regarding this estate.

Signature of authorized representative

Date

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and

belief, it is true, correct, and complete. Declaration of preparer other than the executor is based on all information on which preparer has any knowledge.

Furthermore, I/we, as executor(s) for this estate, authorize the person, if any, named as my/our representative on the front of this return to receive confidential

tax information regarding this estate.

Signature of executor

Date

Signature of co-executor

Date

Preparer’s name

Signature of preparer other than executor

Date

Address of preparer

City

State

ZIP code