Taxation

Federal Tax Forms

Accounting & Auditing

To be filed by the estate of an individual who death was after May 25, 1990, and before February 1, 2000, meeting the following requirements.

New York Residents - The estate of any individual who was a resident of New York State at the time of death must file a New York State estate tax return with the Tax Department if the New York adjusted gross estate and New York adjusted taxable gifts are, in aggregate, $300,000 or more ($115,000 for decedents who died before October 1, 1998, $108,333 for decedents who died before June 10, 1994).

New York Nonresidents - The estate of any individual who was not a resident of New York State at the time of death, must file a New York State estate tax return if:
1.    the estate includes real property or tangible personal property having an actual situs in New York State, and
2.    the New York adjusted gross estate, computed as if a resident, and the New York adjusted taxable gifts are, in
       aggregate, $300,000 or more ($115,000 for decedents who died before October 1, 1998, $108,333 for decedents
       who died before June 10, 1994).

Note: Refer to the instructions for Form ET-90 for information on determining the adjusted gross estate and adjusted taxable gifts.

Return