Form ET-90 "New York State Estate Tax Return" - New York

What Is Form ET-90?

This is a legal form that was released by the New York State Department of Taxation and Finance - a government authority operating within New York. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on January 1, 2000;
  • The latest edition provided by the New York State Department of Taxation and Finance;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form ET-90 by clicking the link below or browse more documents and templates provided by the New York State Department of Taxation and Finance.

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Download Form ET-90 "New York State Estate Tax Return" - New York

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New York State Department of Taxation and Finance
ET-90
New York State Estate Tax Return
(1/00)
For office use only
For estates of decedents whose date of death is after May 25, 1990
and before February 1, 2000
Decedent’s last name
First name
Middle initial
Social security number
Check box if copy
Address of decedent at time of death (number and street)
Date of death
of death certificate
is attached (see inst.)
City, village or post office
State
ZIP code
County or residence
Nonresident of New York State
On the date of death, decedent was a:
Resident of New York State
(attach completed Form ET-141,
Estate Tax Domicile Affidavit )
Executor - If you are submitting letters of 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
Check box
if POA is
attached
In care of (firm’s name)
If more than one executor, check box and see Instructions
Address of attorney or authorized representative
Address of executor
City, village or post office
State
ZIP code
City, village or post office
State
ZIP code
Social security number of attorney or authorized rep.
Telephone number
Social security number of executor
Telephone number
(
)
Waivers are requested
Releases of lien are requested
Attach Form(s) ET-99
Attach Form(s) ET-117
(see instructions)
(see instructions)
(Enter number of counties)
Was a copy of this return
If a proceeding for probate or administration has commenced
filed with the surrogate’s court?
Yes
No
in a surrogate’s court in New York State, enter county
Federal estate tax return required
Yes
No
Federal gross estate
Federal taxable estate
1
New York adjusted gross estate
...............................................................................
1
(from page 2, line 34)
2
Total New York allowable deductions
.......................................................................
2
(from page 2, line 51)
3
New York adjusted taxable estate
....................................................................
3
(subtract line 2 from line 1)
4
New York adjusted taxable gifts
.........................................................
4
(from Worksheet I in the instructions)
5
Preliminary tentative tax base
......................................................................................
5
(add lines 3 and 4)
6
Preliminary tentative tax on the amount on line 5
.....................................
6
(from Table A in the instructions)
7
Unified credit
.............................................................................................
7
(from Table B in the instructions)
8
Net preliminary tentative tax
.............................................................................
8
(subtract line 7 from line 6)
9
Tax attributable to New York adjusted taxable gifts
....
9
(line 4 divided by line 5; multiplied by line 8; see instructions)
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
10
Tax not attributable to New York adjusted taxable gifts
.... 10
(subtract line 9 from line 8)
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
11
Multiply line 10 by the decimal on line 37 ................................................................................................. 11
12
New York tentative tax
................................................................................................ 12
(add lines 9 and 11)
13
Gift tax payable for gifts made after 1982
......................................... 13
(from Worksheet II in the instructions)
14
New York estate tax before other credits
...................................................... 14
(subtract line 13 from line 12)
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2
15a Agricultural exemption credit
.. 15a
(from Form ET-411)
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2
15b Closely held business credit
.. 15b
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2
(from Form ET-416)
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
15c Add lines 15a and 15b .................................................................................. 15c
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
16
Credit for New York estate tax on prior transfer
..............
16
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
(from Form ET-190)
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
17
Credit for New York gift tax paid on pre-1983 gifts
.........
17
(from Form ET-412)
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
18
Total other credits
.............................................................................................. 18
(add lines 15c, 16 and 17)
Attach
check
19a New York net estate tax
................................................................................ 19a
(subtract line 18 from line 14)
or
money
19b New York minimum tax
..................................................................... 19b
order
(from Worksheet III i n the instructions)
here.
19c New York estate tax
.............................................................................................. 19c
(add lines 19a and 19b)
20
Prior tax payments
.............................................. 20
(attach a schedule of date(s) and amount(s) of payment(s))
21
If line 20 is less than line 19c, subtract line 20 from line 19c. This is the amount you owe ................ 21
22
If line 20 is more than line 19c, subtract line 19c from line 20. This is the amount to be refunded to you .... 22
Reminder: Sign this form on page 4. If there is an amount on line 21, make check payable to Commissioner of Taxation and Finance.
Mail your return, attachments, and payment (if any) to: NYS Estate Tax, Processing Center, PO Box 5556, New York NY 10087-5556
See the Instructions regarding your obligation to file a copy of this return with the surrogate’s court.
New York State Department of Taxation and Finance
ET-90
New York State Estate Tax Return
(1/00)
For office use only
For estates of decedents whose date of death is after May 25, 1990
and before February 1, 2000
Decedent’s last name
First name
Middle initial
Social security number
Check box if copy
Address of decedent at time of death (number and street)
Date of death
of death certificate
is attached (see inst.)
City, village or post office
State
ZIP code
County or residence
Nonresident of New York State
On the date of death, decedent was a:
Resident of New York State
(attach completed Form ET-141,
Estate Tax Domicile Affidavit )
Executor - If you are submitting letters of 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
Check box
if POA is
attached
In care of (firm’s name)
If more than one executor, check box and see Instructions
Address of attorney or authorized representative
Address of executor
City, village or post office
State
ZIP code
City, village or post office
State
ZIP code
Social security number of attorney or authorized rep.
Telephone number
Social security number of executor
Telephone number
(
)
Waivers are requested
Releases of lien are requested
Attach Form(s) ET-99
Attach Form(s) ET-117
(see instructions)
(see instructions)
(Enter number of counties)
Was a copy of this return
If a proceeding for probate or administration has commenced
filed with the surrogate’s court?
Yes
No
in a surrogate’s court in New York State, enter county
Federal estate tax return required
Yes
No
Federal gross estate
Federal taxable estate
1
New York adjusted gross estate
...............................................................................
1
(from page 2, line 34)
2
Total New York allowable deductions
.......................................................................
2
(from page 2, line 51)
3
New York adjusted taxable estate
....................................................................
3
(subtract line 2 from line 1)
4
New York adjusted taxable gifts
.........................................................
4
(from Worksheet I in the instructions)
5
Preliminary tentative tax base
......................................................................................
5
(add lines 3 and 4)
6
Preliminary tentative tax on the amount on line 5
.....................................
6
(from Table A in the instructions)
7
Unified credit
.............................................................................................
7
(from Table B in the instructions)
8
Net preliminary tentative tax
.............................................................................
8
(subtract line 7 from line 6)
9
Tax attributable to New York adjusted taxable gifts
....
9
(line 4 divided by line 5; multiplied by line 8; see instructions)
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
10
Tax not attributable to New York adjusted taxable gifts
.... 10
(subtract line 9 from line 8)
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
11
Multiply line 10 by the decimal on line 37 ................................................................................................. 11
12
New York tentative tax
................................................................................................ 12
(add lines 9 and 11)
13
Gift tax payable for gifts made after 1982
......................................... 13
(from Worksheet II in the instructions)
14
New York estate tax before other credits
...................................................... 14
(subtract line 13 from line 12)
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2
15a Agricultural exemption credit
.. 15a
(from Form ET-411)
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2
15b Closely held business credit
.. 15b
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2
(from Form ET-416)
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
15c Add lines 15a and 15b .................................................................................. 15c
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
16
Credit for New York estate tax on prior transfer
..............
16
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
(from Form ET-190)
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
17
Credit for New York gift tax paid on pre-1983 gifts
.........
17
(from Form ET-412)
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
18
Total other credits
.............................................................................................. 18
(add lines 15c, 16 and 17)
Attach
check
19a New York net estate tax
................................................................................ 19a
(subtract line 18 from line 14)
or
money
19b New York minimum tax
..................................................................... 19b
order
(from Worksheet III i n the instructions)
here.
19c New York estate tax
.............................................................................................. 19c
(add lines 19a and 19b)
20
Prior tax payments
.............................................. 20
(attach a schedule of date(s) and amount(s) of payment(s))
21
If line 20 is less than line 19c, subtract line 20 from line 19c. This is the amount you owe ................ 21
22
If line 20 is more than line 19c, subtract line 19c from line 20. This is the amount to be refunded to you .... 22
Reminder: Sign this form on page 4. If there is an amount on line 21, make check payable to Commissioner of Taxation and Finance.
Mail your return, attachments, and payment (if any) to: NYS Estate Tax, Processing Center, PO Box 5556, New York NY 10087-5556
See the Instructions regarding your obligation to file a copy of this return with the surrogate’s court.
Page 2 ET-90 (1/00)
Recapitulation
(Attach federal Form 706 if applicable)
Do you, the executor, elect alternate valuation in accordance with section 945(b) of the Tax Law?
Yes
No
Value at
Alternate
Gross assets
(see instructions)
or
Date of Death
Value
23 Schedule A — Real estate ................................................................................................................................. 23
24 Schedule B — Stocks and bonds ....................................................................................................................... 24
25 Schedule C — Mortgages, notes, cash, and bank deposits .............................................................................. 25
26 Schedule D — Insurance on the decedent’s life ................................................................................................ 26
27 Schedule E — Jointly owned property ............................................................................................................... 27
28 Schedule F — Other miscellaneous property .................................................................................................... 28
29 Schedule G — Transfers during decedent’s life ................................................................................................. 29
30 Schedule H — Powers of appointment .............................................................................................................. 30
31 Schedule I — Annuities ...................................................................................................................................... 31
32 Total
.............................................................................................................................. 32
(add lines 23 through 31)
33a Enter the amount from Form ET-417, if any, for the exclusion for a family-owned business ............................. 33a
33b Enter the amount from Form ET-418, or federal Schedule U if any, for the exclusion for land subject to a qualified conservation easement ..... 33b
33c Enter the amount from Form ET-419, if any, for assets excludible from the New York gross estate for victims of Nazi persecution ...... 33c
33d Total of exclusions
.................................................................................................. 33d
(add lines 33a, 33b, and 33c)
33e * Enter the net amount of additions (or subtractions) from page 3, line 69 ........................................................ 33e
33f Add or subtract line 33e to/from the amount on line 33d ................................................................................... 33f
34 New York adjusted gross estate (add or subtract line 33f to/from the amount on line 32) ............................ 34
Computations
35 For resident decedent
.................................................................................... 35
(enter amount from page 3, line 70)
36a New York gross estate for resident decedent
......................................................... 36a
(subtract line 35 from line 34)
36b New York gross estate for nonresident decedent
......................................... 36b
(enter amount from page 3, line 71c)
37 Divide line 36a or 36b by line 34
............................ 37
(round the decimal to four places; cannot be more than 1.0000)
Deductions
(see instructions) Note: To claim a deduction for principal residence, complete Schedule 5 on page 4.
38 Schedule J — Funeral expenses and expenses incurred in administering property subject to claims ............. 38
39 Schedule K — Debts of decedent, including mortgages and liens .................................................................... 39
40 Schedule L — Net losses during administration and expenses incurred in administering property not subject to claims ....... 40
41 Add lines 38, 39, and 40 .................................................................................................................................... 41
42 Family-owned business interests deduction, from Form ET-417-D, or federal Schedule T ............................... 42
43 Add lines 41 and 42 ........................................................................................................................................... 43
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
44 Enter the amount from Form ET-90.4, Schedule M, line 9 or from federal
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
Form 706, page 3, Schedule M ............................................................................ 44
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
45 * Enter amount, if any, from page 4, line 72 ........................................................... 45
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
46 New York bequests to surviving spouse
........................................................ 46
(line 44 and add or subtract line 45)
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
47 Enter the amount from Form ET-90.4, Schedule N, line 16 or from federal
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
Form 706, page 3, Schedule O ............................................................................ 47
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
48 * Enter amount, if any, from page 4, line 73 ........................................................... 48
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
49 New York charitable deduction
...................................................................... 49
(line 47 and add or subtract line 48)
50 Deduction for principal residence
.................................................................................................. 50
(from line 74)
51 Total New York allowable deductions
............................ 51
(add lines 43, 46, 49, and 50; also enter on page 1, line 2)
* For use only when a federal estate tax return, Form 706, is attached.
52 At time of death decedent was:
Single
Legally separated
Divorced — Date
Widow/widower — Name of deceased spouse
SS#
Date of death
Married — Name of surviving spouse
Election of marital deduction for noncitizen spouse — If the surviving spouse is not a citizen of the United States, and a marital deduction is elected for
New York estate tax purposes, both the executor and the surviving spouse must signify by signing below:
Executor’s signature
Date
Surviving spouse’s signature
Date
ET-90 (1/00) Page 3
Estate of
Social security number
Check the Yes or No box for each question.
Yes
No
53 Do you elect a marital deduction for qualified terminable interest property under section 955(c) (QTIP)? ...............................
54 Are you making any of the following elections?
................................................
(If Yes , also check applicable box or boxes below)
a Special use valuation under section 954-a of the Tax Law. ................................................................................. a
b Exclusion for land subject to a qualified conservation easement under section 954-b of the Tax Law
...... b
(see instructions)
c Exclusion for a family-owned business under section 954-c of the Tax Law
.......... c
(complete and attach Form ET-417 )
d Deduction for family-owned business interests under section 955(g) of the Tax Law
............... d
(see instructions)
55 Do you elect to pay the tax in installments as described in IRC section 6166 (NY 997)? If Yes , attach Form ET-415
in duplicate ...............................................................................................................................................................................
56 Did the decedent, at the time of death, own any interest in a partnership or unincorporated business; own stock in an
inactive or closely held business; or have in interest in any commercial property or incorporated business? ........................
57 Does the gross estate contain any IRC section 2044 property? ................................................................................................
58 Was there any insurance on the decedent’s life, or were there any annuities or lump sum distributions that are not
included on the return as part of the gross estate? ..................................................................................................................
59 Was the decedent a plaintiff in any litigation at the time of death, or is there any litigation pending or contemplated
on behalf of the decedent?
............................................................................................................................
(see instructions)
60 At the time of the decedent’s death, did there exist any trusts created by the decedent, or did the decedent possess
a power over, a beneficial interest in, or a trusteeship of, any trust created by another? ........................................................
61 Are there any assets wholly or partially excluded from the gross estate other than jointly-held assets with the
surviving spouse? .....................................................................................................................................................................
62 Did the decedent at the time of death own any artwork, stamp collections, coin collections or other collections? ...................
Schedule 1 — Adjustments to federal gross estate
Additions
Subtractions
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
63 Property subject to a limited power of appointment created before
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
September 1, 1930, includable in the New York estate under section 957 of
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
the Tax Law .......................................................................................................... 63
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
64 Federal gift tax, if any, included on Schedule G of federal Form 706 ....................
64
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
65 New York State gift tax, if any, paid by decedent or decedent’s estate for gifts
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
made by decedent or spouse within three years of decedent’s death ................. 65
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
66 Enter the full value of property included in the federal gross estate under the
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
provisions of section 2044 of the IRC (QTIP) .......................................................
66
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
67 Enter the full value of property includable in the New York gross estate under
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
the provisions of section 954(a)(4) and (5) of the Tax Law .................................. 67
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
68 Totals
(add lines 63, 65, and 67 in Additions column and add lines 64 and 66 in
............................................................................................... 68
Subtractions column)
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
69 Net difference - plus or minus
........................... 69
(enter here and on page 2, line 33e)
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
Schedule 2 — Adjustments to determine the New York gross estate of a resident or nonresident decedent
For a resident decedent: List each item of real and tangible personal property located outside New York State, including the item number
and the schedule on which it is listed (do not include bank accounts or other intangible assets located outside New York State) . Attach
additional sheets if necessary.
70 Total value of property located outside New York State (listed above) for a resident decedent
......................................................................................................................... 70
(enter here an on page 2, line 35)
For a nonresident decedent: List each item of real property and tangible personal property located in New York State, that is required to be
included in the New York gross estate. Indicate the item number and the schedule on which it is listed. Do not include bank accounts or
other intangible assets located in or outside New York State. Property in a QTIP Trust that is not required to be included in the New York
gross estate under the provisions of section 954(a)(4) and (5) of the Tax Law, should also be excluded.
71a Total value of property located in New York State listed above for a nonresident decedent ............................. 71a
71b Real property and tangible personal property within New York State, that is included in the amount
on lines 33a, 33b, or 33c ................................................................................................................................. 71b
71c Total value of property includable in the New York gross estate of a nonresident
(subtract line 71b from
.......................................................................................................... 71c
line 71a; enter here and on page 2, line 36b)
Page 4 ET-90 (1/00)
Schedule 3 — Adjustment to federal marital deduction
If an addition to, or subtraction from, the federal marital deduction is required:
List the property and indicate the federal schedule(s) on which it is listed. Also indicate the amount of the adjustment (see instructions) . Also
subtract the value of property reported on Form ET-419, Computation of Exclusion for a Victim of Nazi Persecution , that passed to the
surviving spouse.
Note: If you are making adjustments to claim the marital deduction for a surviving spouse who is not a citizen of the United States, both the
executor and the surviving spouse must sign in the space provided in item 52 on the bottom of page 2.
72 Total value of property listed on this schedule
... 72
(if negative amount, enter minus sign; enter here and on page 2, line 45)
Schedule 4 — Adjustment to federal deduction for charitable, public, and similar gifts and bequests
If a addition to, or subtraction from, the federal marital deduction is required:
List the property and indicate the federal schedule(s) on which it is listed. Also indicate the amount of the adjustment (see instructions) .
Include as an addition property passing under limited power of appointment created before September 1, 1930, that passes or has passed to
a qualified charitable organization, if such property is included in the amount on line 63, page 3 (Tax Law, section 957(c)). Subtract the value
of property reported on Form ET-419, Computation of Exclusion for a Victim of Nazi Persecution, that passed to a qualified charitable
organization.
73 Total value of property listed on this schedule
....... 73
(if negative amount, enter minus; enter here and on page 2, line 48)
Schedule 5 — Deduction for principal residence
(for the estate of a decedent whose date of death is on or after June 8, 1995)
a.
Value of principal residence as reported on Schedule A, B, E (Part II only), F, or G ..................................
a
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
b.
Mortgages and other deductions specifically attributable to
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
principal residence as reported on Schedules J, K, L, M, and N:
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
Administration expenses
...........................................
(from Schedules J and L)
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
Debts of decedent
...............................................................
(from Schedule K)
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
Bequests to spouse (marital deduction)
.............................
(from Schedule M)
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
Charitable bequests
............................
(from Schedule N or federal Schedule O)
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1
Total deductions
............................................................................................................
b
(add items above)
c.
Net value of principal residence
..........................................................................
c
(subtract line b from line a)
d.
Maximum allowable deduction ....................................................................................................................
d
250,000 00
74 Deduction for principal residence
............................... 74
(enter the lesser of line c or line d; enter here and on line 50)
If an attorney or authorized representative is listed on page 1, he or she must complete the following declaration:
I declare that I am a
attorney;
certified public accountant;
enrolled agent; or
(check one or more)
public accountant enrolled with the New York State Education Department;
and agree to represent the executor for the estate, and I am authorized to receive tax information regarding this estate.
Signature of authorized representative
Date
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and
belief, it is true, correct, and complete. Declaration of preparer other than the executor is based on all information on which preparer has any knowledge.
Furthermore, I/we, as executor(s) for this estate, authorize the person, if any, named as my/our representative on the front of this return to receive confidential
tax information regarding this estate.
Signature of executor
Date
Signature of co-executor
Date
Preparer’s name
Signature of preparer other than executor
Date
Address of preparer
City
State
ZIP code
TP-38
New York State Department of Taxation and Finance
Change in Mailing Address
(7/08)
For Certain Estate Tax Forms
On July 1, 2008, we changed processing centers. Any
Need help?
estate tax form that instructs you to mail the form to:
NYS Estate Tax, Processing Center, PO Box 5556,
New York NY 10087-5556, must be mailed to this
Internet access: www.nystax.gov
(for information, forms, and publications)
address instead:
NYS ESTATE TAX
Fax-on-demand forms: Forms are
PROCESSING CENTER
available 24 hours a day,
PO BOX 15167
7 days a week.
1 800 748-3676
ALBANY NY 12212-5167
Telephone assistance is available from 8:00 A.M. to
Note: Forms mailed to the old address may be delayed in
5:00 P.M. (eastern time), Monday through Friday.
processing.
To order forms and publications:
1 800 462-8100
Estate tax information:
1 800 641-0004
Private delivery services
From areas outside the U.S. and
If you choose, you may use a private delivery service,
outside Canada:
(518) 485-6800
instead of the U.S. Postal Service, to mail in your return
and tax payment. However, if, at a later date, you need to
Text Telephone (TTY) Hotline (for persons with
hearing and speech disabilities using a TTY): If you
establish the date you filed your return or paid your tax,
have access to a TTY, contact us at 1 800 634-2110.
you cannot use the date recorded by a private delivery
If you do not own a TTY, check with independent
service unless you used a delivery service that has
living centers or community action programs to find
been designated by the U.S. Secretary of the Treasury
out where machines are available for public use.
or the Commissioner of Taxation and Finance. (Currently
designated delivery services are listed in Publication 55,
Persons with disabilities: In compliance with the
Designated Private Delivery Services. See Need help?
Americans with Disabilities Act, we will ensure that
our lobbies, offices, meeting rooms, and other facilities
below for information on obtaining forms and publications.)
are accessible to persons with disabilities. If you have
If you have used a designated private delivery service and
questions about special accommodations for persons
need to establish the date you filed your return, contact
with disabilities, please call 1 800 641-0004.
that private delivery service for instructions on how to
obtain written proof of the date your return was given to
the delivery service for delivery.
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