New York State Department of Taxation and Finance
ET-30
For office use only
Application for Release(s)
(4/14)
of Estate Tax Lien
For an estate of an individual whose date of death is on or after January 1, 2011
Decedent’s last name
First name
Middle initial
Social security number
(number and street)
Address of decedent at time of death
Date of death
Mark an X if copy
of death certificate
is attached
City
State
ZIP code
County of residence
If the decedent was a nonresident of New York State on the date of death, mark an X in this box and attach completed
Form ET‑141, New York State Estate Tax Domicile Affidavit .....................................................................................................
Executor - If you are submitting Letters Testamentary or Letters of Administration with this form, indicate in this box
the type of letters. Enter L if regular, LL if limited letters. If you are not submitting letters with this form, enter N. ............
Attorney’s or authorized representative’s last name
First name MI
Executor’s last name
First name
Middle initial
Mark an X
if POA is
attached
(firm’s name)
In care of
(see instructions)
If more than one executor, mark an X in the box
Address of attorney or authorized representative
Address of executor
City
State
ZIP code
City
State
ZIP code
SSN or PTIN of attorney or authorized rep.
Telephone number
Social security number of executor
Telephone number
(
)
(
)
E‑mail address of attorney or authorized representative
E‑mail address of executor
(include jointly held assets)
Estimated value of all assets of estate
Was the decedent a member
(including property located outside New York State)
Real property
1
of a partnership?
Yes
No
All other property ...................................................................
2
Did the decedent have a
(add lines 1 and 2)
Total
...........................................................
3
surviving spouse?
Yes
No
Note: The executor may be held personally liable for unpaid
Note: A release of lien is not required if the real property was
estate tax up to the value of the assets that were distributed
held jointly by the decedent and the surviving spouse as the only
before the New York State estate tax was paid in full. The
joint tenants. There is no fee for a release of lien.
surviving spouse, all beneficiaries, and any other person in
Mail this form with Form(s) ET‑117 to:
possession of property included in the New York gross estate
NYS ESTATE TAX
may be held personally liable for unpaid estate tax up to the
PROCESSING CENTER
value of property received from the estate (NYS Tax Law
PO BOX 15167
section 975).
ALBANY NY 12212-5167
Private delivery services – See Publication 55, Designated
(mark an X in the box)
A release(s) of lien is requested
.
Private Delivery Services, if not using U.S. Mail.
To obtain a release of lien, attach the following:
1. A completed Form(s) ET‑117, Release of Lien of Estate Tax:
a. for each county in which real property is located; and/or
b. for each cooperative apartment.
Enter the number of counties in which the properties
are located.
2. An original or verified copy of the Letters Testamentary or
the Letters of Administration, unless previously submitted
(also indicate the type of letters in the section marked
Executor, above). Your application will not be processed
until the letters of appointment are on file with the Tax
Department.
3. A copy of the death certificate.