Estate tax forms corrections and changes information

Changes/corrections are listed in the following format -

Individuals date of death
Form number
Revision date (most recent listed first)

If a form is not listed, there have been no changes affecting that form.

Dates of death 4/1/2014 through 12/31/2018

ET-133 (9/19), Application for Extension of Time To File and/or Pay Estate Tax, (for an estate of an individual who died on or after April 1, 2014, and on or before December 31, 2018)

A revised version of Form ET-133 (9/19) was posted on February 3,2020. If you downloaded this form before that date, note the following:

On page 2, middle of the right column, under Specific instructions, line 10, the page number referring to the tax table on Form ET‑706 should read page 6 and not page 4

Dates of death 4/1/2014 through 3/31/2015

ET-706 (6/19), New York State Estate Tax Return (for an estate of an individual who died on or after April 1, 2014, and on or before March 31, 2015)

A revised version of Form ET-706 (6/19) was posted on July 21, 2020. If you downloaded this form before that date, note the following:

On page 2, Schedule A, Part 2, line 27, changed line instruction for Schedule E line number to 66.
On page 5, Schedule E, line 65, added State death tax deduction.
On page 5, Schedule E, line 66, added new line number for schedule total.

A revised version of Form ET-706 (6/19) was posted on October 28, 2019. If you downloaded this form before that date, note the following:

On page 1, line 2 has been revised to read:
New York State estate tax (from tax table on page 6)

ET-706-I (6/19), Instructions for Form ET-706 (for an estate of an individual who died on or after April 1, 2014, and on or before March 31, 2015)

A revised version of Form ET-706-I (6/19) was posted on October 17, 2019. If you downloaded this form before that date, note the following:

On page 4, second column, under Line 3 - Applicable credit, the page number in line 8 of both the Worksheet and Example for worksheet, was changed from 4 to 6.
On page 5, second column, under Schedule F, the first paragraph has been revised to read:
Litigation information – If the decedent was a plaintiff in any litigation at the time of his or her death, or the estate has undertaken or is considering any litigation related to the decedent’s death, and any recovery from the cause of action (litigation) will bring into the estate an asset not otherwise in the estate, such as a recovery for the decedent’s pain and suffering in a wrongful death action, mark an X in the box on page 1, and in the area provided in Schedule F, describe the litigation. Include the fair market value of the decedent’s interest in the cause of action as of the date of death.

Dates of death 4/1/2015 through 3/31/2016

ET-706 (4/15), New York State Estate Tax Return (for an estate of an individual who died on or after April 1, 2015, and on or before March 31, 2016)

A revised version of Form ET-706 (4/15) was posted on September 21, 2020. If you downloaded this form before that date, note the following:

On page 2, Schedule A, Part 2, line 27, changed line instruction for Schedule E line number to 66.
On page 5, Schedule E, line 65, added State death tax deduction.
On page 5, Schedule E, line 66, added new line number for schedule total.

ET-706-I (4/15), Instructions for Form ET-706 (for an estate of an individual who died on or after April 1, 2015, and on or before March 31, 2016)

A revised version of Form ET-706-I (4/15) was posted on October 17, 2019. If you downloaded this form before that date, note the following:

On page 4, bottom of first column, and top of second column, under Line 3 - Applicable credit, the page number in line 8 of both the Worksheet and Example for worksheet, was changed from 4 to 6.
On page 5, second column, under Schedule F, the first paragraph has been revised to read:
Litigation information – If the decedent was a plaintiff in any litigation at the time of his or her death, or the estate has undertaken or is considering any litigation related to the decedent’s death, and any recovery from the cause of action (litigation) will bring into the estate an asset not otherwise in the estate, such as a recovery for the decedent’s pain and suffering in a wrongful death action, mark an X in the box on page 1, and in the area provided in Schedule F, describe the litigation. Include the fair market value of the decedent’s interest in the cause of action as of the date of death.

Dates of death 4/1/2016 through 3/31/2017

ET-706 (4/16), New York State Estate Tax Return (for an estate of an individual who died on or after April 1, 2016, and on or before March 31, 2017)

A revised version of Form ET-706 (4/16) was posted on July 21, 2020. If you downloaded this form before that date, note the following:

On page 2, Schedule A, Part 2, line 27, changed line instruction for Schedule E line number to 66.
On page 5, Schedule E, line 65, added State death tax deduction.
On page 5, Schedule E, line 66, added new line number for schedule total.

ET-706-I (4/16), Instructions for Form ET-706 (for an estate of an individual who died on or after April 1, 2016, and on or before March 31, 2017)

A revised version of Form ET-706-I (4/16) was posted on October 17, 2019. If you downloaded this form before that date, note the following:

On page 4, first column, Line Instructions, was revised to read:
Federal form line references are to Form 706, August 2013, or Form 706, August 2017, based on the date of death and Form 706-NA, August 2013, unless otherwise noted.
On page 4, bottom of first column and top of second column, under Line 3 - Applicable credit, the page number in line 8 of both the Worksheet and Example for worksheet, was changed from 4 to 6.
On page 5, second column, under Schedule F, the first paragraph has been revised to read:
Litigation information – If the decedent was a plaintiff in any litigation at the time of his or her death, or the estate has undertaken or is considering any litigation related to the decedent’s death, and any recovery from the cause of action (litigation) will bring into the estate an asset not otherwise in the estate, such as a recovery for the decedent’s pain and suffering in a wrongful death action, mark an X in the box on page 1, and in the area provided in Schedule F, describe the litigation. Include the fair market value of the decedent’s interest in the cause of action as of the date of death.

Dates of death 4/1/2017 through 12/31/2018

ET-706 (4/17), New York State Estate Tax Return (for an estate of an individual who died on or after April 1, 2017, and on or before December 31, 2018

A revised version of Form ET-706 (4/17) was posted on July 21, 2020. If you downloaded this form before that date, note the following:

On page 2, Schedule A, Part 2, line 27, changed line instruction for Schedule E line number to 66.
On page 5, Schedule E, line 65, added State death tax deduction.
On page 5, Schedule E, line 66, added new line number for schedule total.

ET-706-I (4/17), Instructions for Form ET-706 (for an estate of an individual who died on or after April 1, 2017, and on or before December 31, 2018)

A revised version of Form ET-706-I (4/17) was posted on October 17, 2019. If you downloaded this form before that date, note the following:

On page 4, first column, Line Instructions, was revised to read:
Federal form line references are to Form 706, August 2017, or Form 706, November 2018, based on the date of death and Form 706-NA, August 2013, unless otherwise noted.
On page 4, bottom of first column and top of second column, Line 3 - Applicable credit, the page number in line 8 of both the Worksheet and Example for worksheet, was changed from 4 to 6.
On page 5, second column, under Schedule F, the first paragraph has been revised to read:
Litigation information – If the decedent was a plaintiff in any litigation at the time of his or her death, or the estate has undertaken or is considering any litigation related to the decedent’s death, and any recovery from the cause of action (litigation) will bring into the estate an asset not otherwise in the estate, such as a recovery for the decedent’s pain and suffering in a wrongful death action, mark an X in the box on page 1, and in the area provided in Schedule F, describe the litigation. Include the fair market value of the decedent’s interest in the cause of action as of the date of death.

Dates of death on or after January 1, 2019

ET-85 (7/20), New York State Estate Tax Certification - For decedents who died on or after January 1, 2019

ET-85-I (7/20), Instructions for Form ET-85 - New York State Estate Tax Certification For an estate of an individual who died on or after January 1, 2019

ET-130 (7/20), Tentative Payment of Estate Tax - For an estate of an individual who died on or after January 1, 2019

ET-130-I (7/20), Instructions for Form ET-130 - Tentative Payment of Estate Tax

ET-133 (7/20), Application for Extension of Time To File and/or Pay Estate Tax - For an estate of an individual who died on or after January 1, 2019

ET-133-I (7/20), Instructions for Form ET-133 - Application for Extension of Time to File and/or Pay Estate Tax

The above list replaces the (10/19) versions of the ET-85, ET-130 and ET-133 and was posted on January 28, 2021. If you downloaded any of these forms before that date, note the following:

Please review carefully as the form and their respective instructions have been separated and multiple changes have been made to all documents.

Dates of death 01/01/2019 through 12/31/2019

ET-706 (9/19),New York State Estate Tax Return (for an estate of an individual who died on or after January 1, 2019)

A revised version of Form ET-706 (9/19) was posted on July 21, 2020. If you downloaded this form before that date, note the following:

On page 2, Schedule A, Part 2, line 29, changed line instruction for Schedule E line number to 68.
On page 3, Schedule D, more detailed instructions were added.
On page 5, Schedule E, line 67, added State death tax deduction.
On page 5, Schedule E, line 68, added new line number for schedule total.

ET-706-I (9/19), Instructions for Form ET-706 (for an estate of an individual who died on or after January 1, 2019 and before December 31, 2019)

A revised version of Form ET-706-I (9/19) was posted on September 16, 2020. If you downloaded this form before that date, note the following:

The form now only includes information for dates of death from January 1, 2019 through and including December 31, 2019.
On page 5, first column, under Lines 16 and 29, Residents: the line number should read 16, not 15.
On page 5, second column, under Schedule E, Schedule A, Part 1, the line number should read 16, not 15.

A revised version of Form ET-706-I (9/19) was posted on October 15, 2019. If you downloaded this form before that date, note the following:

On page 4, second column, under Line 3 - Applicable credit, the page number in line 8 of both the Worksheet and Example for worksheet, was changed from 4 to 6.
On page 5, second column, under Schedule F, the first paragraph has been revised to read:
Litigation information – If the decedent was a plaintiff in any litigation at the time of his or her death, or the estate has undertaken or is considering any litigation related to the decedent’s death, and any recovery from the cause of action (litigation) will bring into the estate an asset not otherwise in the estate, such as a recovery for the decedent’s pain and suffering in a wrongful death action, mark an X in the box on page 1, and in the area provided in Schedule F, describe the litigation. Include the fair market value of the decedent’s interest in the cause of action as of the date of death.

Dates of death on or after January 1, 2020

ET-706-I (9/20), Instructions for Form ET-706 New York State Estate Tax Return (for an estate of an individual who died on or after January 1, 2020)

Form ET-706-I (9/20) was posted on September 18, 2020. If you have downloaded this form, note the following:

On page 4, in the right column, Example for Worksheet, the amount on line 7 should be $2,590,380 and the amount on line 8 should be $146,030.
On page 5, first column, under Lines 16 and 29, Residents: the line number should read 16, not 15.
On page 5, second column, under Schedule E, Schedule A, Part 1, the line number should read 16, not 15.

Other information

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Updated: September 30, 2021