The New York ET-95 form is a claim for a refund of New York State estate tax. This form is specifically designed for individuals seeking to protest a denied or reduced refund, file a protective claim, or contest a paid bill. If you need to fill out this form, click the button below.
The New York ET-95 form serves as a vital tool for individuals seeking a refund of New York State estate tax. This form is specifically designed for various types of claims, including protests against denied refunds, protective claims for unresolved tax issues, and protests of paid bills. When completing the ET-95, the executor or authorized representative must provide key details such as the decedent's name, social security number, and date of death. Additionally, it requires information about the executor, including their contact details and whether there has been a change in executorship. The form also prompts the claimant to specify the reason for the refund request, allowing for a detailed explanation of the facts and figures supporting the claim. Proper completion is essential, as it ensures that all necessary information is submitted to the New York State Department of Taxation and Finance, facilitating a smoother review process. The ET-95 not only helps in claiming refunds but also protects the rights of taxpayers in the face of unresolved tax matters, making it an indispensable part of estate tax management in New York.
New York State Department of Taxation and Finance
ET-95
Claim for Refund of New York State Estate Tax
(4/09)
Decedent’s last name
First name
Middle initial
Social security number ( SSN )
Date of death
Employer identiication number ( EIN ) of estate
Executor – If there has been a change of executor and 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
MI
Executor’s last name
In care of ( firm’s name )
Mark an X
If more than one executor, mark an X
E-mail address of executor
if POA is
in the box ( see instructions )
attached
Address of attorney or authorized representative
Address of executor
City
State
ZIP code
SSN or PTIN of attorney or authorized rep.
Telephone number
Social security number of executor
(
)
1 Are you requesting a refund? ( see instructions )
Yes
A If No, you may ile this form as a protective claim to preserve your rights to a possible refund when there
is an unresolved issue and the statute of limitations is due to expire before the matter is settled. ( see instr. )
B If Yes, are you protesting either a denied or reduced refund, or a paid bill?
No
1) If Yes, enter the amount of refund claimed $
, the amount of total
estate tax paid $
, and if protesting a paid bill, the assessment
ID L-
. Complete the rest of this form.
2) If No, is the refund request the result of a federal audit?
aIf Yes, ile Form ET-115 or Form ET-115.1 to request a refund based on federal audit changes.
Do not file this form.
b If No, ile an amended Form ET-706 or Form ET-90 to request a refund. Do not file this form.
2Reason for claim. Print or type a detailed explanation of all facts and igures on which your claim is based. Attach additional sheets if necessary.
If an attorney or authorized representative is listed above, he or she 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 X in all that apply ): an attorney a certiied public accountant an enrolled agent a public accountant enrolled with the New York State Education Department
Signature of attorney or authorized representative
Date
E-mail address of attorney or authorized representative
Certification. I certify that this claim and any attachments are to the best of my knowledge and belief true, correct, and complete.
Signature of executor
Signature of co-executor
Print name of preparer other than executor
Signature of preparer other than executor
Address of preparer
E-mail address of preparer
ET-95 (4/09) (back)
Instructions
Use this form to claim a refund of New York State estate tax only for the following types of claims:
Protest of denied refund — If the Tax Department has denied or adjusted your refund for any reason other than offsets to amounts owed to other agencies or tax liabilities, you may immediately ile a formal claim for refund.
Protective claim * — A protective claim is a refund claim that is based on an unresolved issue(s) that involves the Tax Department or another taxing jurisdiction that may affect your New York State estate tax. The purpose of iling a protective claim is to protect any potential overpayment when the statute of limitations is due to expire.
Protest of paid bill * — If the bill was based on Form DTF-960, Statement of Proposed Audit Changes; Form DTF-966.1, Notice and Demand for Payment of Tax Due; or Form DTF-961, Notice of Additional Tax Due, enter your 10-digit assessment ID in the space provided on line 1.
*Note: Your protective claim or protest must be iled within three years from the time the return was iled or within two years from the time the tax was paid, whichever is later.
File all other claims, for dates of death after May 25, 1990, and before February 1, 2000, on Form ET-90, New York State Estate Tax Return, and write AMENDED at the top of the return. For dates of death on or after February 1, 2000, ile Form ET-706, New York State Estate Tax Return, and mark an X in the box on the top of the front page of the return.
Executor information
Enter the name (last name irst) and other information for the executor of the estate. The term executor includes executrix, administrator, administratrix, or personal representative of the decedent’s estate; if no executor, executrix, administrator, administratrix, or personal representative is appointed, qualiied, and acting within the United States, executor means any person in actual or constructive possession of any property of the decedent.
If an executor has not been appointed, this form may be signed and iled by a person having knowledge of all the assets in the decedent’s estate. This person must also enter his or her name, address, and social security number in the area provided for the executor on the front of this form.
If the estate has more than one executor, mark an X in the box, enter the name and other information for the primary executor (preferably a person residing in New York State) in the area provided, and attach a list of each of the other executors with their mailing address and social security number if not previously submitted. Submit Letters Testamentary or Letters of Administration with this form if not previously submitted. It is suficient to have one of the coexecutors sign this form.
Attorney/representative information
If you, as the executor of the estate, have authorized a person to represent you regarding the estate, and you would like the department to contact him or her regarding the estate, enter the name (last name irst) of the attorney, accountant, or enrolled agent who is representing you. Also enter the irm’s name, address, and telephone number in the areas provided, and have the representative sign in the area provided on the front of this form.
Note: If you are giving a person power of attorney to represent you, attach a completed Form ET-14, Estate Tax Power of Attorney, if one was not submitted previously. Refer to the instructions on Form ET-14 for additional information.
Sign this claim and mail to:
NYS TAX DEPARTMENT
TDAB - ESTATE TAX AUDIT
W A HARRIMAN CAMPUS
ALBANY NY 12227
Privacy notification
The Commissioner of Taxation and Finance may collect and maintain personal information pursuant to the New York State Tax Law, including but not limited to, sections 5-a, 171, 171-a, 287, 308, 429, 475, 505, 697, 1096, 1142, and 1415 of that Law; and may require disclosure of social security numbers pursuant to 42 USC 405(c)(2)(C)(i).
This information will be used to determine and administer tax liabilities and, when authorized by law, for certain tax offset and exchange of tax information programs as well as for any other lawful purpose.
Information concerning quarterly wages paid to employees is provided to certain state agencies for purposes of fraud prevention, support enforcement, evaluation of the effectiveness of certain employment and training programs and other purposes authorized by law.
Failure to provide the required information may subject you to civil or criminal penalties, or both, under the Tax Law.
This information is maintained by the Manager of Document Management, NYS Tax Department, W A Harriman Campus, Albany NY 12227; telephone (518) 457-5181.
Need help?
Internet access: www.nystax.gov
(for information, forms, and publications)
Fax-on-demand forms: Forms are
available 24 hours a day,
7 days a week.
1 800 748-3676
Telephone assistance is available from 8:00 A.M. to 5:00 P.M. (eastern time), Monday through Friday.
Estate Tax Information Center:
(518)
457-5387
In-state callers without free long distance:
1 800
641-0004
To order forms and publications:
457-5431
462-8100
Text Telephone (TTY) Hotline (for persons with hearing and speech disabilities using a TTY): If you have access to a TTY, contact us at 1 800 634-2110.
If you do not own a TTY, check with independent living centers or community action programs to ind out where machines are available for public use.
Persons with disabilities: In compliance with the Americans with Disabilities Act, we will ensure that our lobbies, ofices, 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.
Filling out the New York ET-95 form requires careful attention to detail. This form is essential for claiming a refund of New York State estate tax. After completing the form, it will need to be submitted to the New York State Department of Taxation and Finance. Ensure all required information is accurate and complete, as this will facilitate a smoother processing of your claim.
The New York ET-95 form is used to claim a refund of New York State estate tax. This form can be submitted for various reasons, including protesting a denied refund, filing a protective claim for unresolved issues, or protesting a paid bill related to estate taxes.
The form can be filed by the executor of the estate, which may include an executrix, administrator, or personal representative. If no executor has been appointed, a person with knowledge of the estate's assets may sign and file the form. It is essential to provide accurate information about the executor, including their name, address, and Social Security number.
Key information needed on the form includes:
Claims that can be made with the ET-95 form include:
The form must be filed within three years from the date the return was filed or within two years from the date the tax was paid, whichever is later. This timeline is crucial to ensure that any potential overpayment is preserved.
If you are not the executor but have knowledge of the estate's assets, you may still file the form. You must include your name, address, and Social Security number in the area designated for the executor. Additionally, you should be prepared to provide any necessary documentation to support your claim.
Yes, you can authorize an attorney, accountant, or enrolled agent to represent you regarding the estate. You will need to provide their name and contact information on the form. If you have not previously submitted a power of attorney, you should attach Form ET-14 to the ET-95 form.
Once completed, the ET-95 form should be mailed to the following address:
NYS TAX DEPARTMENT TDAB - ESTATE TAX AUDIT W A HARRIMAN CAMPUS ALBANY NY 12227
Incomplete Information: Failing to fill in all required fields, such as the decedent’s full name, social security number, or date of death, can lead to delays or rejections of the claim.
Incorrect Executor Details: Not providing accurate information about the executor, including their name and contact details, can cause confusion and hinder the processing of the claim.
Missing Signatures: Omitting signatures from the executor or authorized representative can render the form invalid. Ensure all necessary parties sign and date the form.
Failure to Attach Required Documents: Not including supporting documents, such as Letters Testamentary or Letters of Administration, can result in a denial of the claim.
Incorrect Claim Type: Submitting the wrong type of claim, such as using the ET-95 form for claims that should be filed using the ET-706 or ET-90 forms, can lead to processing issues.
Ignoring Instructions: Overlooking specific instructions, such as those regarding the reason for the claim or additional sheets, can cause misunderstandings and delays in processing.
The New York ET-95 form is essential for individuals seeking a refund of the New York State estate tax. It is often accompanied by several other documents that provide additional context and support for the claim. Below is a list of forms and documents that are commonly used alongside the ET-95 form, each serving a specific purpose in the estate tax process.
Each of these forms and documents plays a vital role in the estate tax process, ensuring that claims are properly supported and processed. It is important to gather all necessary paperwork to facilitate a smooth and efficient refund claim process. If you have questions about any specific form or need assistance, seeking guidance from a qualified professional can be beneficial.
The New York ET-95 form is designed to claim a refund of New York State estate tax, but it shares similarities with several other important tax-related documents. Understanding these connections can help streamline the process for executors and their representatives.
First, the Form ET-706, New York State Estate Tax Return, is a key document for estates with a date of death on or after February 1, 2000. Like the ET-95, it is used to report estate tax information. However, while the ET-706 is primarily for filing the estate tax return, the ET-95 is specifically for claiming a refund. Both forms require detailed information about the decedent and the estate, but the ET-95 focuses on situations where a refund is sought due to overpayment or disputes.
Another document to consider is the Form ET-90, which is used for estates with a date of death between May 25, 1990, and February 1, 2000. Similar to the ET-95, the ET-90 can be amended to request a refund. Both forms require a clear explanation of the claim, emphasizing the need for accurate and complete information to support the request. They serve different timeframes, but both aim to ensure that the taxpayer receives any refunds owed.
The Form ET-115 is also noteworthy. This form is used to claim a refund based on changes from a federal audit. If a federal audit has impacted the estate tax liability, the ET-115 is the appropriate document to file. While the ET-95 can be used in situations where the refund request is based on a denied claim, the ET-115 is specific to federal adjustments, highlighting the different contexts in which these forms are utilized.
Next, the Form DTF-960, Statement of Proposed Audit Changes, is relevant when disputing a proposed adjustment to estate tax. If an executor receives this notice, they may need to respond formally, similar to the ET-95 process. Both documents involve contesting decisions made by the tax department, but the DTF-960 is more about responding to audit findings rather than directly requesting a refund.
Additionally, the Form DTF-966.1, Notice and Demand for Payment of Tax Due, is another document that can lead to filing an ET-95. If an estate receives this notice, it indicates that the state believes additional tax is owed. Executors can use the ET-95 to protest or request a refund if they believe the tax assessment is incorrect. Both documents reflect the ongoing communication between the estate and the tax authorities regarding tax obligations.
The Form ET-14, Estate Tax Power of Attorney, is also related. While the ET-95 focuses on refund claims, the ET-14 allows an executor to authorize someone else to represent them in tax matters. If an attorney or representative is involved in filing the ET-95, the ET-14 may need to accompany it, ensuring that the representative has the authority to act on behalf of the executor.
Moreover, the Form DTF-961, Notice of Additional Tax Due, is significant in the context of estate tax disputes. If an executor receives this notice, they may need to file an ET-95 to contest the additional tax assessment. Both forms are part of the process of addressing discrepancies in tax obligations, but the DTF-961 serves as a notification of potential liabilities, while the ET-95 is a formal request for a refund.
Lastly, the Form ET-115.1 serves a similar purpose to the ET-115 but is specifically for certain types of federal adjustments. If a federal audit has resulted in changes that affect the estate tax, the ET-115.1 can be filed instead of the ET-95. While both forms are related to federal audits, they cater to different scenarios, ensuring that the executor has the right tools to address their specific tax situation.
When filling out the New York ET-95 form, it is important to follow specific guidelines to ensure your submission is accurate and complete. Below is a list of things you should and shouldn't do:
Following these guidelines will help facilitate a smoother process when submitting your ET-95 form. Make sure to keep copies of all documents for your records.
Here are four common misconceptions about the New York ET-95 form:
When filling out the New York ET-95 form, keep these key takeaways in mind:
Always double-check your entries for accuracy before submitting the form to avoid delays or issues with your claim.