Form ET-85 New York State Estate Tax Certification Revised 6 23 2025

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The document is the New York State Estate Tax Certification form (ET-85) used for estates of individuals who passed away on or after January 1, 2019. It collects essential information about the decedent, including personal details, estate assets, and executor information. The form also addresses requirements for nonresidents and lien releases related to estate tax. Signatures from the executor or authorized representative are required to certify the accuracy of the information provided.

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Click ‘Get Form’ to open it in the editor.
Begin by entering the decedent’s last name, first name, and middle initial in the designated fields. Ensure accuracy as this information is crucial for identification.
Fill in the address of the decedent at the time of death, including city, state, and ZIP code. This section helps establish residency for tax purposes.
Provide the Social Security number and date of death. Mark an X if a copy of the death certificate is attached.
Indicate whether the decedent was a nonresident by marking the appropriate box and attaching Form ET-141 if applicable.
Complete sections regarding executors and attorneys, ensuring all names and contact details are filled accurately.
Estimate net estate values by filling out lines for real property, bank deposits, stocks, life insurance, etc., ensuring all calculations are correct.
Finally, review all entries for accuracy before signing on page 2. If an attorney is involved, they must also complete their declaration.

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See more Form ET-85 New York State Estate Tax Certification Revised 6 23 versions

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Versions	Form popularity	Fillable & printable
2023	4.6 Satisfied (44 Votes)
2020	4.8 Satisfied (76 Votes)
2019	4.2 Satisfied (54 Votes)
2014	4.3 Satisfied (47 Votes)
2014	4.1 Satisfied (28 Votes)
2012	4.1 Satisfied (45 Votes)
2008	4 Satisfied (46 Votes)

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We have answers to the most popular questions from our customers. If you can't find an answer to your question, please contact us.

Who is responsible for filing an estate tax return?

The personal representative is responsible for filing any final individual income tax return(s) and the estate tax return of the decedent when due. You may need to file Form 56, Notice Concerning Fiduciary Relationship to notify the IRS of the existence of a fiduciary relationship.

What is the 3 year clawback in NY?

Gift claw-back. Taxable gifts made within three years of death (other than annual-exclusion and charitable gifts) are pulled back into the NY taxable estatepotentially pushing families over the cliff.

What is the form for the New York State estate tax return?

You must file Form ET-706 within nine months after the decedents date of death, unless you 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.

Does everyone have to file an estate tax return?

An estate tax return (Form 706) must be filed if the gross estate of the decedent (who is a U.S. citizen or resident), increased by the decedents adjusted taxable gifts and specific gift tax exemption, is valued at more than the filing threshold for the year of the decedents death, as shown in the table below.

Does New York require an estate tax return?

The estate of a New York State resident must file a New York State estate tax return if the following exceeds the basic exclusion amount: the amount of the residents federal gross estate, plus. the amount of any includible gifts.

et 85 form

et-85 instructions et-117 Form ET 141 NYS ET-85 et-141 instructions form et-30 nys et-30 NYS estate tax forms

What happens if you dont file estate taxes?

If you dont file taxes for a deceased person, the IRS can take legal action by placing a federal lien against the Estate. This essentially means you must pay the federal taxes before closing any other debts or accounts.

How to avoid NY state estate tax?

Generally, for New York estate tax purposes, if the value of assets passing to beneficiaries other than a spouse or charity is below a certain threshold ($7.16 million in 2025), the assets are fully exempt from tax and no New York estate taxes will be due.

Do I have to file an estate tax return in NY?

Residents. The estate of a New York State resident must file a New York State estate tax return if the following exceeds the basic exclusion amount: the amount of the residents federal gross estate, plus. the amount of any includible gifts.