Form ET 30 Et30

User Manual: ET 30

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ET-30

New York State Department of Taxation and Finance

Application for Release(s)
of Estate Tax Lien

For office use only

(4/14)

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

City

County of residence

State

ZIP code

Mark an X if copy
of death certificate
is attached

If the decedent was a nonresident of New York State on the date of death, mark an X in this box and attach completed
Form ET‑141, New York State Estate Tax Domicile Affidavit . ....................................................................................................
Executor - If you are submitting Letters 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 Mark an X
Executor’s last name
First name
Middle initial
if POA is
attached

In care of (firm’s name)

If more than one executor, mark an X in the box (see instructions)

Address of attorney or authorized representative
City

State

SSN or PTIN of attorney or authorized rep.

Address of executor
ZIP code

Telephone number

(   )

E-mail address of attorney or authorized representative

City

State

Social security number of executor

ZIP code

Telephone number

(   )

E-mail address of executor

Estimated value of all assets of estate (include jointly held assets)
Real property (including property located outside New York State) . 1
All other property.................................................................... 2
Total (add lines 1 and 2) ........................................................... 3

Note: The executor may be held personally liable for unpaid
estate tax up to the value of the assets that were distributed
before the New York State estate tax was paid in full. The
surviving spouse, all beneficiaries, and any other person in
possession of property included in the New York gross estate
may be held personally liable for unpaid estate tax up to the
value of property received from the estate (NYS Tax Law
section 975).
A release(s) of lien is requested (mark an X in the box).
To obtain a release of lien, attach the following:
1. A completed Form(s) ET‑117, Release of Lien of Estate Tax:
		 a. for each county in which real property is located; and/or
		 b. for each cooperative apartment.
Enter the number of counties in which the properties
are located.
2. An original or verified copy of the Letters Testamentary or
the Letters of Administration, unless previously submitted
(also indicate the type of letters in the section marked
Executor, above). Your application will not be processed
until the letters of appointment are on file with the Tax
Department.
3. A copy of the death certificate.

Was the decedent a member
of a partnership?
Yes

No

Did the decedent have a
surviving spouse?

No

Yes

Note: A release of lien is not required if the real property was
held jointly by the decedent and the surviving spouse as the only
joint tenants. There is no fee for a release of lien.
Mail this form with Form(s) ET-117 to:
NYS ESTATE TAX
PROCESSING CENTER
PO BOX 15167
ALBANY NY 12212-5167

Private delivery services – See Publication 55, Designated
Private Delivery Services, if not using U.S. Mail.

ET-30 (4/14) (back)

Instructions

When to use Form ET-30

Use this form to obtain release(s) of an estate tax lien if you are
the appointed executor or administrator of the estate, or the duly
authorized representative of the executor, and fewer than nine
months have passed since the date of death.
Note: Waivers are not required for the estate of an individual
whose date of death is on or after February 1, 2000.
However, the need to obtain a release of the estate tax lien
before transferring real property remains.
Submit either Letters Testamentary or Letters of
Administration with the application as proof of your
appointment, unless previously submitted. To be acceptable,
the letters of appointment must be current and must not restrict
the executor from receiving estate assets.
Letters of appointment issued by a court outside New York State
are acceptable if the decedent was not a resident of New York
State at the time of death, and the court has jurisdiction over the
decedent’s estate.
Enter the executor’s name, address, social security number,
and telephone number in the area provided. If the estate has
more than one executor, enter the information for any executor
(preferably one who is a New York State resident) in the area
provided, mark an X in the box, and attach a list of the other
executors with their addresses, telephone numbers, and social
security numbers.

When to use forms other than Form ET-30

Use Form ET-706, New York State Estate Tax Return, when the
estate is required to file a New York State estate tax return, and
either:
1. The estate has not obtained an extension of time to file the
estate tax return, and more than nine months have passed
since the date of death; or
2. The estate obtained an extension of time to file the estate tax
return, and more than 15 months have passed since the date
of death (the extension has expired).
Use Form ET-85, New York State Estate Tax Certification, if
either of the following applies:
1. The estate is not required to file a New York State estate tax
return, and either:
a. no executor or administrator has been appointed, or
b. more than nine months have passed since the date of
death.
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, and an executor or administrator has not been
appointed; or
b. more than nine but less than 15 months have passed
since the date of death, and an extension of time to file the
estate tax return has been granted.

This person may file Form ET-85 or Form ET-706 to obtain a
release of lien, and must assume personal liability for all estate
taxes that may be due.

Specific instructions

Complete the information requested about the decedent. Please
verify that the decedent’s social security number is correctly
entered on the application. Submit a photocopy of the death
certificate with the application.
For the estate of an individual who was not a resident of
New York State at the time of his or her death, complete
Form ET‑141, New York State Estate Tax Domicile Affidavit, and
attach it to the return.
If a person is authorized to represent the executor regarding
the estate, and the executor prefers the department contact
that person, enter the name (last name first) of the attorney,
accountant, or enrolled agent representing the executor. Also
enter the firm’s name, address, and telephone number in the
areas provided.
If the executor has signed Form ET-14, Estate Tax Power of
Attorney, and it is being submitted with this application, attach it
to the application and mark an X in the box.
Complete and attach Form ET-117, Release of Lien of
Estate Tax, 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. However, if the real property is located in
different counties or a release of lien is needed for more than
one cooperative apartment, a separate Form ET-117 must be
completed for each county or apartment. The name and address
of the executor, or authorized representative, should be entered
at the top of Form ET-117 for mailing purposes.

Privacy notification

New York State Law requires all government agencies that
maintain a system of records to provide notification of the legal
authority for any request, the principal purpose(s) for which the
information is to be collected, and where it will be maintained.
To view this information, visit our Web site, or, if you do not
have Internet access, call and request Publication 54, Privacy
Notification. See Need help? for the Web address and telephone
number.

Need help?
Visit our Web site at www.tax.ny.gov

• get information and manage your taxes online
• check for new online services and features
Telephone assistance
Estate Tax Information Center:

(518) 457-5387

To order forms and publications:

(518) 457-5431

If the estate is subject to tax, an estimated payment may be
required when Form ET-85 is filed.

Text Telephone (TTY) Hotline (for persons with
hearing and speech disabilities using a TTY): (518) 485-5082

For information about the New York State estate tax filing
requirements, visit our Web site (at www.tax.ny.gov).

Persons with disabilities: In compliance with the
Americans with Disabilities Act, we will ensure that our
lobbies, offices, meeting rooms, and other facilities are
accessible to persons with disabilities. If you have questions about
special accommodations for persons with disabilities, call the
information center.

The term executor includes executrix, administrator,
administratrix, or personal representative of the decedent’s
estate; if no executor is appointed, qualified, and acting within
the United States, executor means any person in actual or
constructive possession of any property of the decedent with
sufficient knowledge to file an accurate return.



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