Instructions
ET-30 (1/12) (back)
When to use Form ET-30
If the executor has signed Form ET‑14, Estate Tax Power of Attorney, and
it is being submitted with this application, attach it to the application and
Use this form to obtain release(s) of an estate tax lien if you are the
mark an X in the box.
appointed executor or administrator of the estate, or the duly authorized
representative of the executor, and fewer than nine months have passed
Complete and attach Form ET‑117, Release of Lien of Estate Tax, if a
since the date of death.
release of lien is needed for real property or a cooperative apartment.
Two parcels of real estate can be listed on one form. However, if the real
Note: Waivers are not required for the estate of an individual whose
property is located in different counties or a release of lien is needed for
date of death is on or after February 1, 2000. However, the need to
more than one cooperative apartment, a separate Form ET‑117 must be
obtain a release of the estate tax lien before transferring real property
completed for each county or apartment. The name and address of the
remains.
executor, or authorized representative, should be entered at the top of
Form ET‑117 for mailing purposes.
Submit either Letters Testamentary or Letters of Administration
with the application as proof of your appointment, unless previously
Which estates must file a New York State estate
submitted. To be acceptable, the letters of appointment must be current
and must not restrict the executor from receiving estate assets.
tax return
Letters of appointment issued by a court outside New York State are
An estate of an individual who was either a resident or citizen of the
acceptable if the decedent was not a resident of New York State at the time
United States at the time of death must file Form ET‑706 if the gross
of death, and the court has jurisdiction over the decedent’s estate.
estate, plus federal adjusted taxable gifts and specific exemption, exceeds
$1,000,000, and either the decedent was a resident of New York State at
Enter the executor’s name, address, social security number, and telephone
the time of death, or the estate includes real or tangible personal property
number in the area provided. If the estate has more than one executor,
having an actual situs in New York State.
enter the information for any executor (preferably one who is a New York
State resident) in the area provided, mark an X in the box, and attach a list
An estate of an individual who was a nonresident of the United States and
of the other executors with their addresses, telephone numbers, and social
not a U.S. citizen at the time of death must file Form ET‑706 if the estate
security numbers.
is required to file a federal estate tax return and the estate includes real or
tangible personal property having an actual situs in New York State.
When to use forms other than Form ET-30
Privacy notification — The Commissioner of Taxation and Finance may
Use Form ET‑706, New York State Estate Tax Return, when the estate is
collect and maintain personal information pursuant to the New York State
required to file a New York State estate tax return, and either:
Tax Law, including but not limited to, sections 5‑a, 171, 171‑a, 287, 308,
429, 475, 505, 697, 1096, 1142, and 1415 of that Law; and may require
1. The estate has not obtained an extension of time to file the estate tax
disclosure of social security numbers pursuant to 42 USC 405(c)(2)(C)(i).
return, and more than nine months have passed since the date of death;
or
This information will be used to determine and administer tax liabilities
and, when authorized by law, for certain tax offset and exchange of tax
2. The estate obtained an extension of time to file the estate tax return, and
information programs as well as for any other lawful purpose.
more than 15 months have passed since the date of death (the extension
has expired).
Information concerning quarterly wages paid to employees is provided
Use Form ET‑85, New York State Estate Tax Certification, if either of the
to certain state agencies for purposes of fraud prevention, support
following applies:
enforcement, evaluation of the effectiveness of certain employment and
training programs and other purposes authorized by law.
1. The estate is not required to file a New York State estate tax return, and
either:
Failure to provide the required information may subject you to civil or
a. no executor or administrator has been appointed, or
criminal penalties, or both, under the Tax Law.
b. more than nine months have passed since the date of death.
This information is maintained by the Manager of Document Management,
2. The estate is required to file a New York State estate tax return, and
NYS Tax Department, W A Harriman Campus, Albany NY 12227;
either:
telephone (518) 457‑5181.
a. fewer than nine months have passed since the date of death, and an
executor or administrator has not been appointed; or
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b. more than nine but less than 15 months have passed since the date
of death, and an extension of time to file the estate tax return has
been granted.
Visit our Web site at
If the estate is subject to tax, an estimated payment may be required when
• get information and manage your taxes online
Form ET‑85 is filed.
• check for new online services and features
The term executor includes executrix, administrator, administratrix,
or personal representative of the decedent’s estate; if no executor is
Telephone assistance
appointed, qualified, and acting within 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.
Estate Tax Information Center:
(518) 457-5387
To order forms and publications:
(518) 457-5431
This person may file Form ET‑85 or Form ET‑706 to obtain a release of lien,
and must assume personal liability for all estate taxes that may be due.
Text Telephone (TTY) Hotline (for persons with
Specific instructions
hearing and speech disabilities using a TTY):
If you have access to a TTY, contact us at
Complete the information requested about the decedent. Please verify
(518) 485-5082. If you do not own a TTY, check
that the decedent’s social security number is correctly entered on
with independent living centers or community
the application. Submit a photocopy of the death certificate with the
action programs to find out where machines are
application.
available for public use.
For the estate of an individual who was not a resident of New York State at
the time of his or her death, complete Form ET‑141, New York State Estate
Persons with disabilities: In compliance with the
Tax Domicile Affidavit, and attach it to the return.
Americans with Disabilities Act, we will ensure
If a person is authorized to represent the executor regarding the estate, and
that our lobbies, offices, meeting rooms, and
the executor prefers the department contact that person, enter the name
other facilities are accessible to persons with
(last name first) of the attorney, accountant, or enrolled agent representing
disabilities. If you have questions about special
the executor. Also enter the firm’s name, address, and telephone number in
accommodations for persons with disabilities, call
the areas provided.
the information center.