Article Guide
The New York ET-95 form is an essential document for individuals navigating the complexities of estate tax refunds in New York State. Designed specifically for claiming refunds, this form addresses various scenarios, including protests against denied refunds, requests for protective claims, and challenges to paid bills. Executors or authorized representatives must provide detailed information about the decedent, including their name, Social Security number, and date of death, as well as information about the estate's executor. Additionally, if there has been a change in executors, appropriate documentation must be submitted alongside the ET-95. The form requires a clear explanation of the reasons for the refund claim, ensuring that all relevant facts and figures are accurately presented. It is crucial to meet specific deadlines, as claims must be filed within three years of the return date or two years from the date the tax was paid. Executors should also ensure that they have the necessary authority to act on behalf of the estate, which may involve submitting Letters Testamentary or Letters of Administration. Completing the ET-95 accurately is vital for preserving rights to potential refunds and addressing any unresolved tax issues with the New York State Department of Taxation and Finance.
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New York State Department of Taxation and Finance |
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Claim for Refund of New York State Estate Tax |
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(4/09) |
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Decedent’s last name |
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First name |
Middle initial |
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Social security number ( SSN ) |
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Date of death |
Employer identiication number ( EIN ) of estate |
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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 |
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Executor’s last name |
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In care of ( firm’s name ) |
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Mark an X |
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If more than one executor, mark an X |
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if POA is |
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in the box ( see instructions ) |
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attached |
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Address of attorney or authorized representative |
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Address of executor |
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SSN or PTIN of attorney or authorized rep. |
Telephone number |
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Social security number of executor |
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Telephone number |
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1 Are you requesting a refund? ( see instructions ) |
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Yes |
A If No, you may ile this form as a protective claim to preserve your rights to a possible refund when there |
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is an unresolved issue and the statute of limitations is due to expire before the matter is settled. ( see instr. ) |
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B If Yes, are you protesting either a denied or reduced refund, or a paid bill? |
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Yes |
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No
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1) If Yes, enter the amount of refund claimed $ |
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, the amount of total |
estate tax paid $ |
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, and if protesting a paid bill, the assessment |
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ID L- |
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. Complete the rest of this form. |
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2) If No, is the refund request the result of a federal audit? |
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Yes |
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aIf Yes, ile Form
Do not file this form.
b If No, ile an amended Form
No
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 |
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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 |
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Signature of |
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Print name of preparer other than executor |
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Signature of preparer other than executor |
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Address of preparer |
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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
*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
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
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
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)
Need help?
Internet access: www.nystax.gov
(for information, forms, and publications)
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available 24 hours a day, |
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7 days a week. |
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Telephone assistance is available from 8:00 A.M. to 5:00 P.M. (eastern time), Monday through Friday.
Estate Tax Information Center: |
(518) |
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1 800 |
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To order forms and publications: |
(518) |
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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
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.
Form Specifications
| Fact Name | Description |
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| Purpose of Form | The ET-95 form is used to claim a refund of New York State estate tax for various reasons, including protesting a denied refund or filing a protective claim. |
| Filing Deadline | Claims 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. |
| Executor Information | The form requires detailed information about the executor, including name, contact information, and social security number, ensuring proper representation of the estate. |
| Governing Laws | This form is governed by New York State Tax Law, specifically sections related to estate tax claims and refunds. |
| Privacy Notification | The form includes a privacy notification, indicating that personal information may be collected and used for tax administration purposes as per state law. |
New York Et 95: Usage Guidelines
Completing the New York ET-95 form is a crucial step in the process of claiming a refund for estate tax. This form must be filled out accurately to ensure that your claim is processed without delays. Follow the steps below to fill out the form properly.
- Begin by entering the decedent’s last name, first name, and middle initial in the designated fields.
- Input the decedent’s social security number (SSN) and date of death.
- Provide the employer identification number (EIN) of the estate.
- Identify the executor of the estate. If there has been a change in executor, indicate the type of letters submitted (L for regular, LL for limited, or N if no letters are submitted).
- Fill in the attorney’s or authorized representative’s last name, first name, and middle initial.
- Enter the executor's last name, first name, and middle initial.
- Provide the name of the firm, if applicable, and mark an X if there is more than one executor.
- Input the email address of the executor if a Power of Attorney is attached.
- Complete the address fields for both the attorney and the executor, including city, state, and ZIP code.
- Fill in the social security number or PTIN of the attorney or authorized representative.
- Provide the telephone number for both the attorney and executor.
- Answer the question regarding whether you are requesting a refund. If yes, indicate if you are protesting a denied or reduced refund or a paid bill.
- If protesting, enter the amount of refund claimed and the total estate tax paid, along with the assessment ID if applicable.
- Explain the reason for the claim in detail. Attach additional sheets if necessary.
- If an attorney or representative is listed, they must complete the declaration and sign it, indicating their qualifications.
- Have the executor sign and date the certification section of the form.
- If there is a co-executor, they should also sign and date the form.
- Include the name and signature of any preparer other than the executor, along with their date and address.
- Mail the completed form to the specified address: NYS TAX DEPARTMENT, TDAB - ESTATE TAX AUDIT, W A HARRIMAN CAMPUS, ALBANY NY 12227.
After submitting the ET-95 form, it is essential to keep a copy for your records. Monitor any correspondence from the New York State Department of Taxation and Finance regarding your claim. This will help ensure that you are informed about the status of your refund request and any additional actions you may need to take.
Your Questions, Answered
1. What is the New York ET-95 form used for?
The New York ET-95 form is used to claim a refund of New York State estate tax. This can include situations where a refund has been denied, where there is an unresolved issue affecting the estate tax, or if a paid bill is being protested. It helps ensure that any potential overpayment of estate tax is addressed appropriately.
2. Who can file the ET-95 form?
The ET-95 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 can file the form. This ensures that the claim is made by someone who is familiar with the estate's financial situation.
3. What information is required to complete the ET-95 form?
To complete the ET-95 form, you will need to provide the decedent's name, social security number, date of death, and the employer identification number of the estate. Additionally, information about the executor, including their contact details and whether they have an attorney or authorized representative, is required. You must also specify the reason for the refund claim and provide any supporting documentation.
4. What are the types of claims that can be made with the ET-95?
There are several types of claims that can be made using the ET-95 form. These include protesting a denied refund, making a protective claim for unresolved issues, and protesting a paid bill based on specific audit forms. Each claim type has specific requirements and must be filed within designated time frames.
5. What is a protective claim?
A protective claim is a type of refund claim filed when there is an unresolved issue that may affect the estate tax. This claim is particularly important when the statute of limitations is approaching, as it helps to protect the right to a potential refund until the issue is resolved. It must be filed within three years from the time the return was filed or within two years from when the tax was paid, whichever is later.
6. How should the ET-95 form be submitted?
The completed ET-95 form should be mailed to the New York State Tax Department at the address specified on the form. It is essential to ensure that all required information is accurately filled out and that any necessary supporting documents are attached to avoid delays in processing the claim.
7. What happens if the ET-95 form is filed incorrectly?
If the ET-95 form is filed incorrectly or is missing required information, it may lead to delays in processing or even denial of the claim. It is crucial to carefully review the form and instructions before submission. If there are questions or uncertainties, consulting with a tax professional or attorney can be beneficial.
8. Can I request assistance with the ET-95 form?
Yes, assistance is available for those needing help with the ET-95 form. The New York State Tax Department provides resources online, including forms and publications. Additionally, you can contact their Estate Tax Information Center for direct support during business hours.
9. What are the consequences of not filing the ET-95 form on time?
Failing to file the ET-95 form within the required time frames may result in losing the right to claim a refund. It is important to be aware of the deadlines associated with different types of claims to ensure that you can recover any overpaid estate taxes.
Common mistakes
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Incomplete Information: Many individuals fail to provide all required details, such as the decedent's full name, social security number, or date of death. Omitting any of this information can lead to delays or rejections of the claim.
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Incorrect Executor Details: Errors in listing the executor's name or contact information are common. This can create confusion and may hinder communication regarding the claim.
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Failure to Indicate Refund Request: Some applicants do not clearly mark whether they are requesting a refund or filing a protective claim. This oversight can result in the form being processed incorrectly.
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Missing Supporting Documentation: Applicants often forget to attach necessary documents, such as Letters Testamentary or Letters of Administration. These documents are essential for verifying the executor's authority.
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Inaccurate Claim Reason: Providing vague or insufficient explanations for the refund request can lead to misunderstandings. A detailed account of the facts and figures is crucial for a successful claim.
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Signature Errors: Failing to sign the form or having the wrong person sign can invalidate the claim. Both the executor and any authorized representatives must ensure their signatures are included where required.
Documents used along the form
The New York ET-95 form is used to claim a refund of New York State estate tax. When submitting this form, several other documents may be required or beneficial to include. Here’s a brief overview of those commonly used forms and documents.
- Form ET-14: Estate Tax Power of Attorney - This form allows an executor to designate an attorney, accountant, or other representative to act on their behalf regarding estate tax matters. It grants the representative the authority to receive tax information and communicate with the tax department.
- Form ET-706: New York State Estate Tax Return - This is the primary form used to report estate tax for decedents who passed away on or after February 1, 2000. It must be filed to determine the estate's tax liability, and marking an X on the form indicates that a refund claim is being made.
- Form ET-90: Amended New York State Estate Tax Return - For decedents who died between May 25, 1990, and February 1, 2000, this form is used to amend a previously filed estate tax return. It is essential for correcting errors or updating information related to the estate tax calculation.
- Form ET-115 or ET-115.1: Claim for Refund Based on Federal Audit Changes - If the refund request arises from changes made during a federal audit, these forms should be filed instead of the ET-95. They specifically address claims related to adjustments made by the IRS.
In summary, when filing the ET-95 form, it is crucial to consider these additional documents. Each serves a specific purpose and can help ensure that the claim for a refund is processed smoothly and accurately.
Similar forms
- Form ET-90: This form is used for filing an amended New York State Estate Tax Return. Like the ET-95, it addresses estate tax matters, particularly for claims related to dates of death after May 25, 1990, and before February 1, 2000. Both forms require detailed information about the estate and its taxes.
- Form ET-706: Similar to the ET-95, this form is the New York State Estate Tax Return for dates of death on or after February 1, 2000. It also facilitates the process of claiming refunds and requires comprehensive estate details.
- Form ET-115: This form is specifically for requesting a refund based on federal audit changes. While the ET-95 is for state tax refunds, both forms involve the process of claiming refunds and require documentation of the claims.
- Form ET-115.1: Like the ET-115, this form is also used for refund requests due to federal audit changes. Both forms share the purpose of addressing refunds, but the ET-115.1 is a variation tailored for specific circumstances.
- Form DTF-960: This form is a Statement of Proposed Audit Changes. It is similar to the ET-95 in that it can lead to a protest against a paid bill. Both forms deal with disputes regarding tax assessments and refunds.
- Form DTF-966.1: This Notice and Demand for Payment of Tax Due can be protested using the ET-95. Both forms are involved in addressing tax liabilities and potential refunds, focusing on resolving disputes.
- Form DTF-961: This form serves as a Notice of Additional Tax Due. Similar to the ET-95, it allows for protest against tax assessments. Both forms require detailed information about the estate and the tax issues at hand.
- Form ET-14: This is the Estate Tax Power of Attorney form. While it is not a refund claim form like the ET-95, it allows an executor to authorize someone else to handle estate tax matters, ensuring that the appropriate representatives are involved in the refund process.
Dos and Don'ts
When filling out the New York ET-95 form, it is crucial to follow certain guidelines to ensure that your claim for a refund of estate tax is processed smoothly. Here’s a list of seven things you should and shouldn’t do:
- Do provide complete and accurate information.
- Do include the decedent’s full name and social security number.
- Do indicate if you are submitting Letters Testamentary or Letters of Administration.
- Do clearly state the reason for your claim in detail.
- Do sign and date the form, as required.
- Don’t leave any sections blank that are applicable to your claim.
- Don’t forget to attach any additional documents that support your claim.
By adhering to these guidelines, you can help ensure that your claim is processed efficiently and reduce the likelihood of delays or rejections.
Misconceptions
Understanding the New York ET-95 form is crucial for those navigating estate tax refunds. However, several misconceptions can lead to confusion. Here are eight common misunderstandings:
- The ET-95 form is only for large estates. This form can be used by any estate that has overpaid estate tax, regardless of size.
- Filing the ET-95 guarantees a refund. While it initiates the refund process, approval depends on the validity of the claim and the circumstances surrounding it.
- You cannot file the ET-95 if the estate is in probate. You can still file, but ensure all necessary documentation is included to avoid delays.
- Only executors can file the ET-95. While executors typically file, a knowledgeable person with access to estate information can also submit the form.
- Filing a protective claim is unnecessary. If there are unresolved issues that may affect your refund, a protective claim is essential to preserve your rights.
- You can only protest a denied refund. The ET-95 can also be used to protest a reduced refund or a paid bill, depending on the situation.
- There is no deadline for filing the ET-95. Claims must be filed within specific timeframes, typically three years from the return filing date or two years from tax payment.
- All claims require an attorney’s representation. While having legal assistance is beneficial, it is not mandatory for filing the ET-95.
Addressing these misconceptions can streamline the process and ensure that individuals are better prepared to handle their estate tax claims effectively.
Key takeaways
- Understand the Purpose: The New York ET-95 form is used to claim a refund of New York State estate tax. This includes protests of denied refunds, protective claims, and protests of paid bills.
- Executor Information: Provide accurate details about the executor, including their name, address, and social security number. If there are multiple executors, mark the appropriate box and attach additional information as needed.
- Claim Details: Clearly state whether you are requesting a refund and provide the necessary amounts. If you are protesting a denied or reduced refund, include the total estate tax paid and the assessment ID if applicable.
- Reason for Claim: Include a detailed explanation of the facts and figures supporting your claim. Attach additional sheets if necessary for clarity.
- Submission Requirements: Sign the form and mail it to the specified address. Ensure that any required Letters Testamentary or Letters of Administration are included if not previously submitted.