General requirements for filing a federal estate tax return U.S. citizens and residents
The executor must file federal Form 706 for the estate of every U.S. citizen or resident
whose gross estate, plus adjusted taxable gifts and specific exemption, is more than the
applicable exclusion amount of the unified credit for the year of death. For the year
2000 and 2001, the applicable exclusion amount is $675,000; for 2002 and 2003, the
amount is $1,000,000; for 2004 and 2005, the amount is $1,500,000. For 2006, 2007,
and 2008, the amount is $2,000,000; for 2009, the amount is $3,500,000; and for 2010
there is no federal.  Please note, however, that NYS does not conform to these federal
limits (see below).

Nonresidents of the United States who were not U.S. citizens
The executor must file federal Form 706-NA if the date of death value of the decedent’s
gross estate located in the United States (under federal IRC situs rules) exceeds the
filing limit of $60,000, reduced by the sum of the gift tax specific exemption applicable
to certain gifts made in 1976, and the total taxable gifts made after 1976 that are not
included in the gross estate.




New York State residents--On or after January 1, 2004
The estate of an individual who died on or after January 1, 2004, and who was a NYS
resident at the time of death, must file a NYS estate tax return if the total of the federal
gross estate, plus the federal adjusted taxable gifts and specific exemption exceeds
$1,000,000.

New York State nonresidents who were either residents or citizens of the United
States (U.S.)--On or after January 1, 2004
The estate of an individual who died on or after January 1, 2004, who was either a
resident or citizen of the United States at the time of death, and was not a resident of
NYS at the time of death, must file a NYS estate tax return if the estate includes real or
tangible personal property having an actual situs in NYS and the gross estate, plus
federal adjusted taxable gifts and specific exemption, exceeds $1,000,000.  The estate
must also submit a completed Form ET-141, New York State Estate Tax Domicile
Affidavit.

New York State nonresidents who were nonresidents of the United States and not
U.S. citizens
The estate of an individual who died on or after February 1, 2000, and who was a
nonresident of the United States and not a U.S. citizen at the time of death, must file a
NYS estate tax return if the estate is required to file a federal estate tax return, Form
706-NA, and the estate includes real or tangible personal property having an actual
situs in NYS (see the information above on federal filing requirements).


When to file Form Federal and New York State Estate Tax Returns
Estates required to file estate tax returns must do so within nine months after the
decedent’s date of death, unless they receive an extension of time to file the return.  An
extension of time to file the estate tax return may not exceed six months, unless the
executor is out of the country.

The NYS Tax Department may grant an extension of time to pay the NYS estate tax for
up to four years from the date of death, if it is established that payment of any part of the
tax within nine months from the date of death would result in undue hardship to the
estate.  Annual installments may be required (NYS Tax Law section 976(a)).




An estate may have an income tax filing requirement for each year that it has $600 or
more of gross income or has a beneficiary who is a nonresident alien, from the date of
death until the final distribution of the assets to the beneficiaries.  The tax is figured on
the estate's income in a manner similar to that for individuals.

Every estate with an income tax filing requirement must file both Federal and NYS tax
returns.

Schedule K-1
Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc.
reports a beneficiary's distributive share of income, deductions, and credits from the
estate.
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