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The New York ET-95 form is an essential document for those navigating the complexities of estate tax refunds in New York State. This form is specifically designed for individuals seeking a refund of estate tax, whether due to a denied claim, a reduced refund, or an adjustment stemming from a federal audit. It requires detailed information about the decedent, including their name, Social Security number, and date of death, as well as information about the executor of the estate. If there has been a change in the executor, the form allows for the submission of Letters Testamentary or Letters of Administration. Additionally, the ET-95 includes sections for the attorney or authorized representative, should one be involved, ensuring that all parties are properly identified and authorized to act on behalf of the estate. Claimants must clearly state their reason for requesting a refund and provide supporting details, which may require additional sheets if necessary. This form also includes a certification section, where the executor and any preparer must affirm the accuracy of the information provided. Understanding the nuances of this form can help individuals protect their rights and ensure that they receive any refunds to which they may be entitled.
Similar forms
- Form ET-90: This form is used for filing a New York State Estate Tax Return for deaths occurring between May 25, 1990, and February 1, 2000. Like the ET-95, it can be amended to claim refunds based on new information.
- Form ET-706: This is the New York State Estate Tax Return for deaths on or after February 1, 2000. Similar to the ET-95, it allows executors to claim refunds and must be filed with the appropriate information about the estate.
- Form ET-115: This form is specifically for claiming refunds based on federal audit changes. It serves a similar purpose to the ET-95 but is focused on adjustments made by the IRS.
- Form ET-115.1: Like the ET-115, this form is used for claiming refunds after a federal audit. Both forms help ensure that any changes recognized at the federal level are addressed in state tax filings.
- Form DTF-960: This form is a Statement of Proposed Audit Changes. It is similar to the ET-95 in that it addresses issues related to refunds and tax assessments.
- Form DTF-966.1: This is a Notice and Demand for Payment of Tax Due. It shares similarities with the ET-95 by allowing individuals to contest tax amounts owed.
- Form DTF-961: This form is a Notice of Additional Tax Due. Like the ET-95, it can be used to challenge tax assessments and seek refunds based on disputes.
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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 |
First name |
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Executor’s last name |
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First 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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Date |
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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. |
1 800 |
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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1 800 |
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.
Common mistakes
Filling out the New York ET-95 form requires careful attention to detail. One common mistake is failing to provide complete and accurate information about the decedent. This includes the decedent’s last name, first name, middle initial, and social security number. Omitting any of this information can lead to delays in processing the claim. It is essential to double-check all entries for accuracy to avoid complications.
Another frequent error occurs when individuals do not indicate the correct type of executor. The form requires marking an 'X' if there is more than one executor. Failing to do this can result in confusion regarding who is authorized to act on behalf of the estate. Properly identifying the executor ensures that the claim is handled by the right person.
Many people also overlook the importance of providing a detailed explanation of the reason for the claim. The section requesting a reason for the claim must be filled out with clear and comprehensive information. Incomplete or vague explanations may lead to a rejection of the claim. Attach additional sheets if necessary to ensure that all relevant facts and figures are included.
Another mistake involves the signatures on the form. Executors must sign the ET-95, and if there is a co-executor, their signature is also required. Neglecting to obtain the necessary signatures can delay the processing of the claim. It is advisable to confirm that all required parties have signed before submission.
Providing incorrect or outdated contact information for the attorney or authorized representative is another common error. The form requires the name, address, and telephone number of the representative. If this information is incorrect, it can hinder communication between the tax department and the representative, potentially affecting the outcome of the claim.
Lastly, individuals often fail to submit the necessary supporting documents. If there has been a change of executor, for example, it is crucial to attach the Letters Testamentary or Letters of Administration. Not including these documents can lead to delays or outright rejection of the claim. Ensure that all required documents are attached to avoid complications in the processing of the refund request.
More About New York Et 95
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What is the New York ET-95 form?
The New York ET-95 form is a claim for a refund of New York State estate tax. It is used by executors or authorized representatives of an estate to request a refund for various reasons, including a protest against a denied refund or a paid bill. The form is specific to situations involving estate tax claims and must be filed with the New York State Department of Taxation and Finance.
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Who can file the ET-95 form?
The form can be filed by the executor of the estate or an authorized representative, such as an attorney or a certified public accountant. If there is more than one executor, any one of them can submit the form. If no executor has been appointed, a person with knowledge of the estate's assets may also file the form.
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What types of claims can be made using the ET-95 form?
The ET-95 form can be used for several types of claims:
- Protest of a denied refund.
- Protective claim for unresolved issues affecting the estate tax.
- Protest of a paid bill related to specific audit notices.
Each claim type has specific requirements, so it is essential to follow the instructions carefully.
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How do I fill out the ET-95 form?
When filling out the ET-95 form, provide detailed information about the decedent, including their name, Social Security number, and date of death. You will also need to include information about the executor and any authorized representatives. Be sure to explain the reason for the refund claim in detail. If necessary, attach additional sheets to provide more information.
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What is a protective claim?
A protective claim is a type of refund claim filed to safeguard against potential overpayments when there are unresolved issues with the Tax Department or another taxing authority. This claim is particularly important if the statute of limitations is about to expire. Filing a protective claim ensures that you preserve your right to a refund while the matter is being resolved.
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Where do I send the completed ET-95 form?
Once you have completed the ET-95 form, mail it to the following address:
NYS TAX DEPARTMENT
TDAB - ESTATE TAX AUDIT
W A HARRIMAN CAMPUS
ALBANY NY 12227Make sure to keep a copy of the form for your records.
Misconceptions
Misconceptions about the New York ET-95 form can lead to confusion and mistakes in filing. Here are eight common misunderstandings:
- The ET-95 is only for large estates. This form is applicable to any estate that has overpaid taxes, regardless of size.
- You cannot file if the estate has multiple executors. The form can be filed by one executor, but all must be listed if there are multiple executors.
- Filing the ET-95 guarantees a refund. Filing does not guarantee a refund; it merely initiates the review process.
- Only the executor can file the ET-95. An authorized representative, such as an attorney, can file on behalf of the executor.
- The ET-95 is the only form needed for estate tax refunds. Depending on the situation, other forms like ET-115 or amended ET-706 may be necessary.
- You must file the ET-95 immediately after a tax bill is received. There are specific time frames, such as within three years of filing the return or two years from payment.
- Providing a reason for the claim is optional. A detailed explanation of the claim is required to process the refund request.
- Filing the ET-95 is a simple process that requires no documentation. Supporting documents, such as Letters Testamentary, may be necessary to validate the claim.
Understanding these misconceptions can help ensure a smoother filing process and better outcomes for estate tax refunds.
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Key takeaways
- Understand the Purpose: The New York ET-95 form is used to claim a refund of New York State estate tax under specific circumstances, such as protesting a denied refund or filing a protective claim.
- Executor's Information: Provide accurate details about the executor, including their name, contact information, and social security number. If there are multiple executors, mark the appropriate box and include their information.
- Claim Type: Clearly indicate whether you are requesting a refund or filing a protective claim. If the claim is based on an unresolved issue, ensure you file within the statute of limitations.
- Reason for Claim: Include a detailed explanation of the facts and figures supporting your claim. Attach additional sheets if necessary to ensure clarity.
- Signature Requirement: The form must be signed by the executor and any authorized representatives. Ensure that all signatures are dated appropriately.
- Attachments: If submitting Letters Testamentary or Letters of Administration, make sure to attach them with the ET-95 form if they have not been submitted previously.
- Filing Instructions: Mail the completed form to the New York State Tax Department at the specified address. Ensure that it is sent to the correct department to avoid delays.
- Privacy Notice: Be aware that personal information collected will be used to determine tax liabilities and may be shared for lawful purposes, including fraud prevention.
- Seek Assistance: If you have questions or need help, utilize the resources available through the New York State Tax Department, including their website and helplines.
New York Et 95: Usage Guide
Completing the New York ET-95 form requires careful attention to detail. Follow these steps to ensure your submission is accurate and complete. This process is crucial for claiming a refund of estate tax, so act promptly to avoid any delays.
- Begin by filling in the decedent’s last name, first name, and middle initial.
- Enter the decedent’s social security number (SSN) and date of death.
- Provide the employer identification number (EIN) of the estate.
- If there has been a change of executor, indicate the type of letters you are submitting: "L" for regular or "LL" for limited letters. If no letters are submitted, enter "N."
- 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, in the "In care of" section.
- If there is more than one executor, mark an "X" in the designated box.
- Enter the email address of the executor if a Power of Attorney (POA) is attached.
- Fill in the addresses for both the attorney/representative and the executor, including city, state, and ZIP code.
- Provide the social security number or PTIN of the attorney or authorized representative.
- Enter the telephone numbers for both the attorney and the executor.
- Indicate whether you are requesting a refund by marking "Yes" or "No." If "No," follow the instructions for filing a protective claim.
- If "Yes," specify whether you are protesting a denied or reduced refund or a paid bill.
- If protesting a paid bill, enter the assessment ID.
- Provide a detailed explanation of the reason for the claim in the designated area. Attach additional sheets if necessary.
- If an attorney or authorized representative is listed, they must complete the declaration section.
- Both the executor and co-executor must sign and date the certification section.
- If someone other than the executor prepared the form, they should print their name and sign it in the appropriate section.
- Mail the completed form to the address provided: NYS TAX DEPARTMENT, TDAB - ESTATE TAX AUDIT, W A HARRIMAN CAMPUS, ALBANY NY 12227.
Once you have completed and mailed the form, keep a copy for your records. Monitor for any correspondence from the New York State Department of Taxation and Finance regarding your claim. Timely follow-up may be necessary to ensure your request is processed efficiently.