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Estate/generation skipping transfer tax forms: 1990 - 2000


For estates of individuals who died on or after May 26, 1990, and on or before January 31, 2000

Estate/generation skipping transfer tax forms: 1990 - 2000
Form numberInstructionsForm title
AU-67 Not applicable Important Notice - Instructions to Request a Waiver of Citation and Consent
ET-14 Instructions on form Estate Tax Power of Attorney
ET-20 Not Applicable Stipulation Reserving Domicile
ET-85 ET-85-I (Instructions) New York State Estate Tax Certification - For decedents who died after May 25, 1990, and before January 1, 2011
ET-90 ET-90-I (Instructions) New York State Estate Tax Return - For the estate of a decedent whose date of death is after May 25, 1990, and before February 1, 2000; Description of Form ET-90;

To be filed by the estate of an individual who death was after May 25, 1990, and before February 1, 2000, meeting the following requirements.

New York Residents - The estate of any individual who was a resident of New York State at the time of death must file a New York State estate tax return with the Tax Department if the New York adjusted gross estate and New York adjusted taxable gifts are, in aggregate, $300,000 or more ($115,000 for decedents who died before October 1, 1998, $108,333 for decedents who died before June 10, 1994).

New York Nonresidents - The estate of any individual who was not a resident of New York State at the time of death, must file a New York State estate tax return if:

  1. the estate includes real property or tangible personal property having an actual situs in New York State, and
     
  2. the New York adjusted gross estate, computed as if a resident, and the New York adjusted taxable gifts are, in aggregate, $300,000 or more ($115,000 for decedents who died before October 1, 1998, $108,333 for decedents who died before June 10, 1994).

Note: Refer to the instructions for Form ET-90 for information on determining the adjusted gross estate and adjusted taxable gifts.

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See notice about address change
ET-90.1 ET-90-I (Instructions) New York State Estate Tax Return Schedules A - D; see notice about address change
ET-90.2 ET-90-I (Instructions) New York State Estate Tax Return Schedules E - G; see notice about address change
ET-90.3 ET-90-I (Instructions) New York State Estate Tax Return Schedules H - L; see notice about address change
ET-90.4 ET-90-I (Instructions) New York State Estate Tax Return Schedules M - N; see notice about address change
ET-92 Instructions on form Application for Release of Safe Deposit Box - For decedents who died before February 1, 2000; see notice about address change
ET-95 Instructions on form Claim for Refund of New York State Estate Tax; see notice about address change
ET-99 Instructions on form Estate Tax Waiver Notice
ET-115 Instructions on form New York State Estate Tax Report of Federal Audit Changes. This form has been discontinued; see Important Notice, N-14-10
ET-117 Instructions on form Release of Lien of Estate Tax - Real property or cooperative apartment
ET-130 Instructions on form Tentative Payment of Estate Tax - For an estate of an individual who died on or before March 31, 2014
ET-141 Instructions on form New York State Estate Tax Domicile Affidavit - For decedents who died after May 25, 1990
ET-190 Instructions on form Computation of Credit For Estate Tax on Prior Transfers
ET-411 Instructions on form Computation of Estate Tax Credit For Agricultural Exemption
ET-412 Instructions on form Computation of Credit for Gift Tax; see notice about address change
ET-415 Instructions on form Application for Deferred Payment of Estate Tax - For decedents who died after May 25, 1990, and on or before March 31, 2014
ET-416 Instructions on form Computation of Estate Tax Credit For Closely Held Businesses - For decedents who died after June 9, 1994
ET-417 Instructions on form Computation of Family-owned Business Exclusion - For decedents who died after December 31, 1997, but before February 1, 2000; see notice about address change
ET-417-D Instructions on form Computation of the Family-Owned Business Interests Deduction- For decedents who died after December 31, 1997 but before February 1, 2000; see notice about address change
ET-418 Instructions on form Computation of Qualified Conservation Easement Exclusion- For decedents who died after December 31, 1997, but before February 1, 2000; see notice about address change
ET-419 Instructions on form Computation of Exclusion for a Victim of Nazi Persecution- For decedents who died before February 1, 2000
ET-500 Instructions on form Generation-Skipping Transfer Tax Return for Distributions - For distributions made after May 25, 1990, and before January 1, 2011
ET-501 Instructions on form Generation-Skipping Transfer Tax Return for Terminations - For distributions made after May 25, 1990, and before January 1, 2011

Other information

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