Instructions For Form Et-30 - Release(S) Of Estate Tax Lien
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1ET-30 (1/99) (back)
Instructions
When to use Form ET-30
attach Form ET-141, Estate Tax Domicile
Note: Waivers are not required for the estates
Affidavit, for a decedent who was not a resident
of individuals dying on or after February 1,
Use this form to obtain waivers of estate tax and
of New York State on the date of death.
2000. However, the need to obtain a release of
releases of estate tax liens if you are the
the estate tax lien before transferring real
appointed executor or administrator of the estate,
If the executor has authorized an attorney,
property, remains.
or the duly authorized representative of the
accountant, etc., to represent him or her
executor, and less than nine months has passed
Private Delivery Services
regarding the estate, complete that information. If
since the date of death.
the executor has signed an Estate Tax Power of
The date recorded or marked by certain private
Attorney , Form ET-14, and it is being submitted
delivery services, as designated by the U.S.
Submit either Letters Testamentary or Letters
with this application, attach it to the application
Secretary of the Treasury or the Commissioner
of Administration with the application as
and check the box. Validated waivers will be
of Taxation and Finance, will be treated as a
proof of your appointment, unless previously
mailed to the authorized representative listed on
postmark, and that date will be considered to be
submitted. To be acceptable, the letters of
the form, unless you direct the department
the date of delivery in determining whether your
appointment must be current and must not
differently.
return was filed on time. The private delivery
restrict the executor from receiving estate
service can tell you how to get written proof of
assets.
Complete and attach a separate Form ET-99,
this date. If you use one of these services,
Estate Tax Waiver Notice, for each bank,
For a decedent who was not a resident of New
address your form to: The Chase Manhattan
brokerage house, insurance company, etc., that
York State when he or she died, letters of
Bank, NYS Government Tax Processing,
a waiver is needed for. If there are multiple
appointment issued by a court outside New York
12 Corporate Woods Blvd., 4th Floor, Albany, NY
accounts with the same bank, etc., you may put
State that has jurisdiction over the decedent’s
12211.
more than one account on the waiver.
estate are acceptable.
Complete and attach Form ET-117, Release of
Privacy Notification
When to use forms other than
Lien of Estate Tax, if a release of lien is needed
The right of the Commissioner of Taxation and Finance
Form ET-30
and the Department of Taxation and Finance to collect
for real property. Three parcels of real estate can
and maintain personal information, including mandatory
be listed on one form. However, if the real
Use Form ET-90, New York State Estate Tax
disclosure of social security numbers in the manner
property is located in different counties a
Return, when the estate is required to file a New
required by tax regulations, instructions, and forms, is
separate Form ET-117 must be completed for
York State estate tax return, and either -
found in Articles 22, 26, 26-A, 26-B, 30, 30-A, and 30-B
each county. The name and address of the
of the Tax Law; Article 2-E of the General City Law; and
1.
the estate has not obtained an extension of
42 USC 405(c)(2)(C)(i).
executor, or his or her representative, should be
time to file the estate tax return, and more
entered at the top of Form ET-117 for mailing
The Tax Department will use this information primarily
than nine months has passed since the
purposes.
to determine and administer tax liabilities due the state
date of death, or
and city of New York and the city of Yonkers. We will
Forms ET-99 and ET-117 are two-part forms
2.
the estate obtained an extension of time to
also use this information for certain tax offset and
(original and copy), and both parts must be
exchange of tax information programs authorized by
file the estate tax return, and more than
law, and for any other purpose authorized by law.
submitted. If you are using a copy of the form
fifteen months has passed since the date of
without the second part, you may send two
death (the extension has expired).
Information concerning quarterly wages paid to
originals or an original and a photocopy instead.
employees and identified by unique random identifying
Use Form ET-85, New York State Estate Tax
code numbers to preserve the privacy of the
Which Estates Must File Form ET-90,
Certification, when -
employees’ names and social security numbers will be
New York State Estate Tax Return
provided to certain state agencies for research
1.
The estate is not required to file a New
purposes to evaluate the effectiveness of certain
York State estate tax return, and either -
New York Residents — The estate of any
employment and training programs.
individual who was a resident of New York State
a.
an executor or administrator has not
Failure to provide the required information may result in
at the time of death must file a New York State
been appointed, or
civil or criminal penalties, or both, under the Tax Law.
estate tax return with the Tax Department if the
b.
more than nine months has passed
New York adjusted gross estate and New York
This information will be maintained by the Director of
since the date of death.
adjusted taxable gifts are, in aggregate,
the Registration and Data Services Bureau, NYS Tax
2.
The estate is required to file a New York
$300,000 or more ($115,000 for decedents who
Department, Building 8 Room 924, W A Harriman
Campus, Albany NY 12227; telephone 1 800 225-5829.
State estate tax return, and either -
died before October 1, 1998, $108,333 for
From areas outside the U.S. and outside Canada, call
decedents who died before June 10, 1994).
a.
less than nine months has passed
(518) 485-6800.
since the date of death and an
Need Help?
New York Nonresidents — The estate of any
executor or administrator has not been
individual who was not a resident of New York
Telephone Assistance is available from 8:30 a.m. to
appointed, or
State at the time of death, must file a New York
4:25 p.m. (eastern time), Monday through Friday. For
tax information, call toll free 1 800 641-0004. If busy,
b.
more than nine but less than fifteen
State estate tax return if:
call 1 800 225-5829. To order forms and
months has passed since the date of
1.
the estate includes real property or tangible
publications, call toll free 1 800 462-8100. From areas
death, and an extension of time to file
personal property having an actual situs in
outside the U.S. and outside Canada, call
the estate tax return has been granted.
(518) 485-6800.
New York State, and
If the estate is subject to tax, an estimated
2.
the New York adjusted gross estate,
Fax-on-Demand Forms Ordering System - Most
payment may be required when Form ET-85 is
computed as if a resident, and the New
forms are available by fax 24 hours a day, 7 days a
week. Call toll free from the U.S. and Canada
filed.
York adjusted taxable gifts are, in
1 800 748-3676. You must use a Touch Tone phone to
aggregate, $300,000 or more ($115,000 for
order by fax. A fax code is used to identify each form.
The term executor includes executor, executrix,
decedents who died before October 1,
administrator, administratrix, or personal
1998, $108,333 for decedents who died
Internet Access -
representative of the decedent’s estate, who is
before June 10, 1994).
Access our website for forms, publications, and
appointed, qualified, and acting.
information.
Note: Refer to the instructions for Form ET-90
When no executor is appointed, qualified, and
Hotline for the Hearing and Speech Impaired - If you
for information on determining the adjusted gross
have access to a telecommunications device for the
acting within the United States, a person may
estate and adjusted taxable gifts.
deaf (TDD), you can get answers to your New York
act in the capacity of an executor by virtue of the
State tax questions by calling toll free from the U.S. and
fact that he or she is in actual or constructive
Estates of Individuals Dying on or After
Canada 1 800 634-2110. Assistance is available from
possession of any property of the decedent. He
February 1, 2000 — The estate of any individual
8:30 a.m. to 4:15 p.m. (eastern time), Monday through
or she may file Form ET-85 or Form ET-90, to
dying on or after February 1, 2000, is required to
Friday. If you do not own a TDD, check with
independent living centers or community action
obtain waivers or releases of the lien, provided
file a New York State estate tax return, if the
programs to find out where machines are available for
the person acting in the capacity of an executor
estate is required to file a federal estate tax
public use.
assumes personal liability for all estate taxes
return, Form 706, regardless of the value of the
that may be due.
New York estate, if :
Persons with Disabilities - In compliance with the
Americans with Disabilities Act, we will ensure that our
1.
the individual was a resident of New York
Instructions for Completing
lobbies, offices, meeting rooms, and other facilities are
State, or
accessible to persons with disabilities. If you have
Form ET-30
questions about special accommodations for persons
2.
the estate includes real property or tangible
with disabilities, please call the information numbers
Complete the information requested about the
personal property having an actual situs in
listed above.
decedent. Please verify that the decedent’s
New York State.
social security number is correctly entered on
Mailing Address - If you need to write, address your
the application. Submit a photocopy of the death
Contact the Tax Department for the proper return
letter to: NYS Tax Department, Taxpayer Assistance
certificate with the application. Complete and
to file.
Bureau, W A Harriman Campus, Albany, NY 12227.
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