Department of Taxation and Finance
 For office use only                                                                                                                                         ET-30
                                                      Application for Release(s)                                                                                                 (1/24)
                                                      Of Estate Tax Lien
                                                      For an estate of an individual whose date of death is on or after January 1, 2011 
                          Decedent’s last name                                                   First name                Middle initial      Social Security number

                          Address of decedent at time of death (number and street)                                                             Date of death       Mark an  X if copy
                                                                                                                                                                   of death certificate 
                                                                                                                                                                   is attached
                          City                                                                   State                    ZIP code             County of residence

                          If the decedent was a nonresident of New York State on the date of death, mark an  Xin this box and attach completed 
                          Form ET‑141, New York State Estate Tax Domicile Affidavit  .....................................................................................................
                          Power of Attorney – Mark an  Xin the box if Form ET‑14, Estate Tax Power of Attorney, isattached (see instructions)
                          If Form ET‑14 was previously provided, indicate which form it was attached to and the date it was submitted:
                          Form                                                                   Date
                          Executor - If you are submitting Letters Testamentary or Letters of Administration with this form, indicate in this box 
                          the type of letters. Enter  Lif 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

In care of (firm’s name)
                                                                                                     If more than one executor, mark an  Xin the box  (see instructions)
Address of attorney or authorized representative                                                     Address of executor

City                                                 State    ZIP code                               City                                         State            ZIP code

SSN or PTIN of attorney or authorized rep.           Telephone number                                Social Security number of executor           Telephone number

Email address of attorney or authorized representative                                               Email address of executor

Estimated value of all assets of estate (include jointly held assets)                                                           Was the decedent a member
Real property (including property located outside New York State)  .........                     1                                of a partnership?        Yes                No
All other property ............................................................................. 2                              Did the decedent have
Total (add lines 1 and 2) ......................................................................   3                              a surviving spouse?      Yes                No

           A release(s) of lien is requested(mark an  Xin the box)    .                                   2.  An original or verified copy of the Letters Testamentary or the 
                                                                                                              Letters of Administration, unless previously submitted (also 
To obtain a release of lien, attach the following:                                                            indicate the type of letters in the section marked Executor, 
  1.  A completed Form(s) ET‑117, Release of Lien of Estate Tax:                                              above). Your application will not be processed until the letters of 
                                                                                                              appointment are on file with the Tax Department.
   a. for each county in which real property is located; and/or
   b. for each cooperative apartment.                                                                     3.  A copy of the death certificate. 
           Enter the number of counties in which the properties are 
           located.

If an attorney or authorized representative is listed on this return, they must complete the following declaration.
I declare that I have agreed to represent the executor(s) for the above estate, that I am authorized to receive tax information regarding 
the estate, and I am(mark an  Xin all that apply):                 an attorney                            a certified public accountant               an enrolled agent
                                                                   a public accountant enrolled with the NYS Education Department
  Signature of attorney or authorized representative                                                          Date           Email address of attorney

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. Furthermore, I/we, as executor(s) for this estate, authorize the person, if any, named as my/our representative on this return 
to receive confidential tax information regarding this estate.
  Signature of executor                                       Date                               Signature of co‑executor                                          Date
  Print name of preparer other than executor         Signature of preparer other than executor                        Preparer’s PTIN or SSN          Preparer’s NYTPRIN
  Address of preparer                                City                                        State  ZIP code      Date                Email address of preparer

           00200101240094

Page 2 of 2  ET-30 (1/24)
                                                               Instructions
Note: The executor may be held personally liable for unpaid estate        The term executor includes executrix, administrator, administratrix, 
tax up to the value of the assets that were distributed before the        or personal representative of the decedent’s estate; if no executor 
New York State estate tax was paid in full. The surviving spouse,         is appointed, qualified, and acting within the United States, executor 
all beneficiaries, and any other person in possession of property         means any person in actual or constructive possession of any 
included in the New York gross estate may be held personally liable       property of the decedent with sufficient knowledge to file an accurate 
for unpaid estate tax up to the value of property received from the       return.
estate (NYS Tax Law § 975).
                                                                          This person may file Form ET-85 or Form ET-706 to obtain a release 
Note: A release of lien is not required if the real property was held     of lien, and must assume personal liability for all estate taxes that 
jointly by the decedent and the surviving spouse as the only joint        may be due.
tenants. There is no fee for a release of lien.
                                                                          Specific instructions
When to use Form ET-30                                                    Complete the information requested about the decedent. Verify that 
Use this form to obtain release(s) of an estate tax lien if you are       the decedent’s Social Security number is correctly entered on the 
the appointed executor or administrator of the estate, or the duly        application. Submit a photocopy of the death certificate with the 
authorized representative of the executor, and fewer than nine            application. 
months have passed since the date of death.
                                                                          For the estate of an individual who was not a resident of New York 
Note: Waivers are not required for the estate of an individual            State at the time of their death, complete Form ET‑141, New York 
whose date of death is on or after February 1, 2000. However,             State Estate Tax Domicile Affidavit, and attach it to the return.
the need to obtain a release of the estate tax lien before transferring 
real property remains.                                                    If a person is authorized to represent the executor regarding the 
                                                                          estate, and the executor prefers the department contact that person, 
Submit either Letters Testamentary or Letters of Administration           enter the name (last name first) of the attorney, accountant, or 
with the application as proof of your appointment, unless                 enrolled agent representing the executor. Also enter the firm’s name, 
previously submitted. To be acceptable, the letters of appointment        address, and telephone number in the areas provided.
must be current and must not restrict the executor from receiving 
estate  assets.                                                           If the executor has signed Form ET‑14, Estate Tax Power of 
                                                                          Attorney, and it is being submitted with this application, attach it to 
Letters of appointment issued by a court outside New York State are       the application and mark an  Xin the box. Note: Unless a change in 
acceptable if the decedent was not a resident of New York State at the    representation or authority is being made, Form ET‑14 should only 
time of death, and the court has jurisdiction over the decedent’s estate. be submitted to the department once. You do not have to send the 
                                                                          ET-14 in with each estate tax form you file. If Form ET‑14 was 
Enter the executor’s name, address, Social Security number, and           submitted previously, be sure to indicate the form it was sent in with, 
telephone number in the area provided. If the estate has more than        and the date that the form was submitted in the header section of 
one executor, enter the information for any executor (preferably          the return.
one who is a New York State resident) in the area provided, mark 
an  Xin the box, and attach a list of the other executors with their      Complete and attach Form ET‑117,   Release of Lien of Estate Tax, 
addresses, telephone numbers, and Social Security numbers.                if a release of lien is needed for real property or a cooperative 
                                                                          apartment. Two parcels of real estate can be listed on one form. 
When to use forms other than Form ET-30                                   However, if the real property is located in different counties or a 
                                                                          release of lien is needed for more than one cooperative apartment, 
Use Form ET‑706, New York State Estate Tax Return, when the estate        a separate Form ET‑117 must be completed for each county or 
is required to file a New York State estate tax return, and either:       apartment. The name and address of the executor, or authorized 
1.  The estate has not obtained an extension of time to file the estate   representative, should be entered at the top of Form ET‑117 for 
 tax return, and more than nine months have passed since the              mailing purposes.
 date of death; or
2.  The estate obtained an extension of time to file the estate tax       Mail this form with Form(s) ET‑117 to:
 return, and more than 15 months have passed since the date of            NYS ESTATE TAX
 death (the extension has expired).                                       PROCESSING CENTER
                                                                          PO BOX 15167
Use Form ET‑85, New York State Estate Tax Certification, if either of     ALBANY NY 12212-5167
the following applies:                                                    Private delivery services – If not using U.S. Mail, see 
1.  The estate is not required to file a New York State estate tax        Publication 55, Designated Private Delivery Services.
 return, and either: 
 a.  no executor or administrator has been appointed, or                  Privacy notification
 b.  more than nine months have passed since the date of death.           See our website or Publication 54, Privacy notification.
2.  The estate is required to file a New York State estate tax return, 
 and either: 
 a.  fewer than nine months have passed since the date of death,          Need help?
     and an executor or administrator has not been appointed; or 
 b.  more than nine but less than 15 months have passed since                          Visit our website at www.tax.ny.gov
     the date of death, and an extension of time to file the estate 
     tax return has been granted.                                                      •  get information and manage your taxes online
If the estate is subject to tax, an estimated payment may be required                  •  check for new online services and features
when Form ET-85 is filed.
                                                                          Telephone assistance
For information about the New York State estate tax filing 
requirements, visit our website at www.tax.ny.gov.                        Estate Tax Information Center:                     518‑457‑5387
                                                                          To order forms and publications:                   518‑457‑5431
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