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Department of Taxation and Finance
Instructions for Form ET-85 ET-85-I(7/20)
New York State Estate Tax Certification
For an estate of an individual who died on or after January 1, 2019
Recent changes return. The information (name, address, etc.) for the person
The addback of taxable gifts has been extended for estates acting as executor should be entered in the area provided
of decedents dying on or after January 16, 2019, and before for the executor. If the application is signed by the authorized
January 1, 2026. An includible gift is any taxable gift under representative of a person acting as executor, refer to the
Internal Revenue Code (IRC) §2503 that was made during the information above.
preceding three-year period ending on the decedent’s date of If an executor or administrator has been appointed, a beneficiary
death and that is not already included in the decedent’s federal of the estate may not complete this form. The beneficiary
gross estate. However, taxable gifts do not include any gift should ask the executor or administrator to obtain the release
made: of lien. If the executor refuses to obtain the release of lien, the
– when the decedent was not a resident of New York State; or beneficiary may petition the Surrogate’s Court to require the
– before April 1, 2014; or executor to carry out his or her duties.
– between January 1, 2019, and January 15, 2019; or Be sure to use the Form ET-85 that is applicable to the
– that is real or tangible personal property having an actual decedent’s date of death.
situs outside New York State at the time the gift was made.
Liability of applicant
Note for New York State nonresidents: Only include gifts if If the estate is subject to tax, an estimated payment may be
they were real or tangible personal property having an actual required when Form ET-85 is filed. The tax is due not later than
location in New York State, or were intangible personal property nine months after the date of death. Refer to the instructions
employed in a business, trade, or profession carried on in New on Form ET-130,Tentative Payment of Estate Tax For dates
York State. of death on or after January 1, 2019, or the estate tax return
For decedents dying on or after January 1, 2019, and before for information on paying the estate tax and the due date
January 16, 2019, there is no addback of taxable gifts. for payment.
The Tax Law requires a New York qualified terminable interest Note: The executor may be held personally liable for unpaid
property (QTIP) election to be made directly on a New York estate tax up to the value of the assets that were distributed
estate tax return for decedents dying on or after April 1, 2019. before the New York State estate tax was paid in full. The
Any election made under this subsection is irrevocable. surviving spouse, all beneficiaries, and any other person in
possession of property included in the New York gross estate
Any QTIP from a previously allowed New York marital deduction may be held personally liable for unpaid estate tax up to the
must be included in the surviving spouse’s New York gross value of property received from the estate (NYS Tax Law §975).
estate, whether the QTIP election was made on the transferring
spouse’s New York estate tax return or on a federal proforma
return if an actual federal return was not otherwise required. Which estates must file Form ET-706 for New
York State
Use Form ET-85 when The estate of an individual who was a NYS resident at the time
• The estate is not required to file a New York State estate tax of death must file a NYS estate tax return if the total of the
return (see filing requirements below), and either an executor federal gross estate plus any includible taxable gifts made while
or administrator has not been appointed, or if appointed, the individual was a resident of New York State exceeds the
nine months have passed since the date of death. basic exclusion amount applicable for the date of death.
• The estate is required to file a New York State estate tax The estate of an individual who was not a resident of New York
return, and either: State at the time of death must file a NYS estate tax return if
– less than nine months have passed since the date of death, the estate includes real or tangible personal property having
and an executor or administrator has not been appointed, an actual location in NYS and the federal gross estate plus any
or includible taxable gifts made while the individual was a resident
of NYS exceeds the basic exclusion amount applicable for the
– more than nine, but less than 15 months, have passed date of death.
since the date of death, and an extension of time to file the
estate tax return has been granted. For information on includible gifts, see Recent Changes.
Use Form ET-30, Application for Release(s) of Estate Tax Lien, See Estate Tax Basic Exclusion Amounts on our website,
if letters of appointment (either Letters Testamentary or Letters www.tax.ny.gov (search: Estate) based on the date of death.
of Administration) have been obtained from Surrogate’s Court
and less than nine months have passed since the decedent’s
death. Completing Form ET-85
This form may be prepared by an attorney or authorized
representative, but must be signed by the applicant or executor
Who may file Form ET-85 and notarized.
Form ET-85 may be filed by an executor, administrator, a joint
owner of property, the decedent’s next of kin, or any person Decedent information
having an interest in the estate who has a thorough knowledge Complete the information requested about the decedent. Verify
of the decedent’s assets. The term executor includes executrix, that the decedent’s Social Security number is correctly entered
administrator, administratrix, or personal representative of the on the application. Attach a photocopy of the death certificate to
decedent’s estate.Note: If an executor has not been appointed, this application and mark an Xin the appropriate box.
this application may be signed by a person acting as executor
who has sufficient knowledge of the estate to file an accurate
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