The New York ET-95 form is a document used to claim a refund of New York State estate tax. It is specifically designed for situations such as protesting a denied refund, filing a protective claim for unresolved tax issues, or challenging a paid bill. Understanding how to properly complete and submit this form is crucial for executors seeking to recover overpaid taxes.
The New York ET-95 form serves as a crucial tool for individuals navigating the complexities of estate tax refunds in New York State. This form allows executors or authorized representatives to formally claim a refund of New York State estate tax under specific circumstances, such as when a refund has been denied, reduced, or when there is an unresolved issue that could affect the estate tax liability. It captures essential information about the decedent, including their name, Social Security number, and date of death, as well as details about the executor and any legal representatives involved in the process. The form also requires the claimant to provide a clear explanation of the reasons for the refund request, ensuring that all pertinent facts and figures are documented. By filing the ET-95, individuals can protect their rights to a potential refund, especially when the statute of limitations is approaching. It is important to note that this form should be submitted alongside any relevant supporting documents, such as Letters Testamentary or Letters of Administration, if applicable. Understanding the nuances of the ET-95 form can empower executors to effectively manage their responsibilities and safeguard the financial interests of the estate.
Misconceptions about the New York ET-95 form can lead to confusion when filing for a refund of estate tax. Here are seven common misconceptions along with explanations to clarify them:
Understanding these misconceptions can help individuals navigate the process of filing the ET-95 form more effectively.
When filling out the New York ET-95 form, there are several important dos and don'ts to keep in mind. Following these guidelines can help ensure that your claim is processed smoothly.
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.
The New York ET-95 form is designed for individuals or representatives to claim a refund of New York State estate tax. This form can be utilized for several specific types of claims, including protesting a denied refund, filing a protective claim due to unresolved issues, or protesting a paid bill related to estate taxes. By completing this form, you can formally request a review and potential refund of estate taxes that may have been overpaid or incorrectly assessed.
Eligibility to file the ET-95 form generally extends to the executor of the estate or an authorized representative, such as an attorney or accountant. If an executor has not been appointed, any person with knowledge of the decedent's assets can sign and file the form. It is essential that the individual filing the form has the necessary information about the estate and is capable of providing accurate details regarding the claim.
To complete the ET-95 form, you will need to provide various pieces of information, including:
Completing the form accurately and providing all required information will help ensure that your claim is processed efficiently.
The ET-95 form allows for several types of claims, including:
Each type of claim has specific requirements and must be filed within designated timeframes, so it is crucial to review the instructions carefully.
Once the ET-95 form is completed, it should be mailed to the New York State Department of Taxation and Finance at the specified address. Ensure that all required signatures are present, and any additional documentation, such as Letters Testamentary or Letters of Administration, is included if necessary. Proper submission will help facilitate the review process and ensure that your claim is considered in a timely manner.
After gathering all necessary information, you are ready to fill out the New York ET-95 form. This form is essential for claiming a refund of New York State estate tax. It requires specific details about the decedent, the executor, and the reason for the refund request. Follow the steps below to complete the form accurately.
Filling out the New York ET-95 form can be a straightforward process, but many individuals make common mistakes that can lead to delays or complications. One frequent error is failing to provide complete information about the decedent. It is essential to include the decedent’s full name, social security number, and date of death accurately. Omitting or incorrectly entering any of these details can result in the claim being rejected or delayed.
Another mistake often made is not indicating the correct status of the refund request. The form requires the filer to specify whether they are requesting a refund, protesting a denied or reduced refund, or addressing a paid bill. If this section is not filled out correctly, it can lead to confusion and may require additional correspondence with the tax department, prolonging the process unnecessarily.
People also frequently overlook the importance of providing a detailed explanation for the claim. The form asks for a clear and thorough description of the facts and figures supporting the refund request. Failing to include this information or being vague can lead to misunderstandings and may result in a denial of the claim.
Another common issue arises when multiple executors are involved. If there is more than one executor, it is crucial to mark the appropriate box and provide the necessary information for each executor. Neglecting to do this can complicate the processing of the claim and may lead to delays as the tax department seeks clarification.
Signature mistakes can also be problematic. The executor and any authorized representative must sign the form. If signatures are missing or if the form is not signed in the correct places, it may be returned for correction. It is important to double-check that all required signatures are present before submitting the form.
Lastly, many individuals fail to attach necessary documentation. If there have been changes in the executor or if Letters Testamentary or Letters of Administration are required, these must be included with the ET-95 form. Failing to provide supporting documents can lead to a rejection of the claim, necessitating resubmission and further delays.
Here are some key takeaways regarding the New York ET-95 form, which is used to claim a refund of New York State estate tax:
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