Form Et-30 - Application For Release(S) Of Estate Tax Lien
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2ET-30
New York State Department of Taxation and Finance
Application for Release(s)
For office use only
(1/12)
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
Address of decedent at time of death
Date of death
(number and street)
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
In care of
(firm’s name)
If more than one executor, mark an X in the box
(see instructions)
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
Estimated value of all assets of estate
(include jointly held assets)
Was the decedent a member
1
Real property
....
(including property located outside New York State)
of a partnership?
Yes
No
2
All other property ........................................................................
Did the decedent have a
Total
................................................................
3
(add lines 1 and 2)
surviving spouse?
Yes
No
Note: The executor may be held personally liable for unpaid estate
Mail this form with Form(s) ET‑117 to:
tax up to the value of the assets that were distributed before the
NYS ESTATE TAX
New York State estate tax was paid in full. The surviving spouse,
PROCESSING CENTER
all beneficiaries, and any other person in possession of property
PO BOX 15167
included in the New York gross estate may be held personally liable
ALBANY NY 12212-5167
for unpaid estate tax up to the value of property received from the
Private delivery services
estate (NYS Tax Law section 975).
If you choose, you may use a private delivery service, instead of the
A release(s) of lien is requested
(mark an X in the box).
U.S. Postal Service, to mail in your form and tax payment. However,
if, at a later date, you need to establish the date you filed or paid your
To obtain a release of lien, attach the following:
tax, you cannot use the date recorded by a private delivery service
unless you used a delivery service that has been designated by
1. A completed Form(s) ET‑117, Release of Lien of Estate Tax:
the U.S. Secretary of the Treasury or the Commissioner of Taxation
a. for each county in which real property is located; and/or
and Finance. (Currently designated delivery services are listed in
b. for each cooperative apartment.
Publication 55, Designated Private Delivery Services. See Need help?
on the next page for information on obtaining forms and publications.)
Enter the number of counties in which the properties are
If you have used a designated private delivery service and need to
located.
establish the date you filed your form, contact that private delivery
service for instructions on how to obtain written proof of the date
2. An original or verified copy of the Letters Testamentary or the
your form was given to the delivery service for delivery. If you use any
Letters of Administration, unless previously submitted (also
private delivery service, whether it is a designated service or not, send
indicate the type of letters in the section marked Executor,
the forms covered by these instructions to: State Processing Center,
above). Your application will not be processed until the letters of
431C Broadway, Albany NY 12204‑4836.
appointment are on file with the Tax Department.
3. A copy of the death certificate.
Note: A release of lien is not required if the real property was held
jointly by the decedent and the surviving spouse as the only joint
tenants. There is no fee for a release of lien.
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