Form Et-30 - New York Application For Release(S) Of Estate Tax Lien Page 2
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2ET-30 (4/14) (back)
Instructions
This person may file Form ET-85 or Form ET-706 to obtain a
When to use Form ET-30
release of lien, and must assume personal liability for all estate
Use this form to obtain release(s) of an estate tax lien if you are
taxes that may be due.
the appointed executor or administrator of the estate, or the duly
authorized representative of the executor, and fewer than nine
Specific instructions
months have passed since the date of death.
Complete the information requested about the decedent. Please
Note: Waivers are not required for the estate of an individual
verify that the decedent’s social security number is correctly
whose date of death is on or after February 1, 2000.
entered on the application. Submit a photocopy of the death
However, the need to obtain a release of the estate tax lien
certificate with the application.
before transferring real property remains.
For the estate of an individual who was not a resident of
Submit either Letters Testamentary or Letters of
New York State at the time of his or her death, complete
Administration with the application as proof of your
Form ET‑141, New York State Estate Tax Domicile Affidavit, and
appointment, unless previously submitted. To be acceptable,
attach it to the return.
the letters of appointment must be current and must not restrict
the executor from receiving estate assets.
If a person is authorized to represent the executor regarding
the estate, and the executor prefers the department contact
Letters of appointment issued by a court outside New York State
that person, enter the name (last name first) of the attorney,
are acceptable if the decedent was not a resident of New York
accountant, or enrolled agent representing the executor. Also
State at the time of death, and the court has jurisdiction over the
enter the firm’s name, address, and telephone number in the
decedent’s estate.
areas provided.
Enter the executor’s name, address, social security number,
If the executor has signed Form ET‑14, Estate Tax Power of
and telephone number in the area provided. If the estate has
Attorney, and it is being submitted with this application, attach it
more than one executor, enter the information for any executor
to the application and mark an X in the box.
(preferably one who is a New York State resident) in the area
Complete and attach Form ET‑117, Release of Lien of
provided, mark an X in the box, and attach a list of the other
Estate Tax, if a release of lien is needed for real property or
executors with their addresses, telephone numbers, and social
security numbers.
a cooperative apartment. Two parcels of real estate can be
listed on one form. However, if the real property is located in
When to use forms other than Form ET-30
different counties or a release of lien is needed for more than
one cooperative apartment, a separate Form ET‑117 must be
Use Form ET‑706, New York State Estate Tax Return, when the
completed for each county or apartment. The name and address
estate is required to file a New York State estate tax return, and
of the executor, or authorized representative, should be entered
either:
at the top of Form ET‑117 for mailing purposes.
1. The estate has not obtained an extension of time to file the
estate tax return, and more than nine months have passed
Privacy notification
since the date of death; or
New York State Law requires all government agencies that
2. The estate obtained an extension of time to file the estate tax
maintain a system of records to provide notification of the legal
return, and more than 15 months have passed since the date
authority for any request, the principal purpose(s) for which the
of death (the extension has expired).
information is to be collected, and where it will be maintained.
Use Form ET‑85, New York State Estate Tax Certification, if
To view this information, visit our Web site, or, if you do not
have Internet access, call and request Publication 54, Privacy
either of the following applies:
Notification. See Need help? for the Web address and telephone
1. The estate is not required to file a New York State estate tax
number.
return, and either:
a. no executor or administrator has been appointed, or
Need help?
b. more than nine months have passed since the date of
death.
Visit our Web site at
2. The estate is required to file a New York State estate tax
• get information and manage your taxes online
return, and either:
• check for new online services and features
a. fewer than nine months have passed since the date of
death, and an executor or administrator has not been
Telephone assistance
appointed; or
b. more than nine but less than 15 months have passed
Estate Tax Information Center:
(518) 457‑5387
since the date of death, and an extension of time to file the
To order forms and publications:
(518) 457‑5431
estate tax return has been granted.
Text Telephone (TTY) Hotline (for persons with
If the estate is subject to tax, an estimated payment may be
hearing and speech disabilities using a TTY):
(518) 485‑5082
required when Form ET-85 is filed.
Persons with disabilities: In compliance with the
For information about the New York State estate tax filing
Americans with Disabilities Act, we will ensure that our
requirements, visit our Web site (at ).
lobbies, offices, meeting rooms, and other facilities are
The term executor includes executrix, administrator,
accessible to persons with disabilities. If you have questions about
special accommodations for persons with disabilities, call the
administratrix, or personal representative of the decedent’s
estate; if no executor is appointed, qualified, and acting within
information center.
the United States, executor means any person in actual or
constructive possession of any property of the decedent with
sufficient knowledge to file an accurate return.
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