Legal Question in Wills and Trusts in New York

Re: probate forms

Form ET-90 is the NYS Estate Tax Return for a death before February 1, 2000.

Form TT-385 is filed if the date of death was before May 26, 1990 and the estate did not file a petition to fix tax before a surrogate's court.

Form 706 is the Federal Estate Tax Return.

Form 706-A is to report additional estate tax imposed by section 2032A(c) for an early disposition of specially valued property or for an early cessation of a qualified use of specially valued property.

Under Rule 207.20, the lists of assets shall be filed by the latter to occur of the following events:

(i) if the estate is required to file a Form 706 Federal Estate Tax Return, the due date for the filing of such return, including any extensions of time received for the filing thereof;

(ii) if the estate is not required to file a Form 706, the due date for the filing of the New York State Estate Tax Return, including any extension of time received for the filing thereof;

(iii) if the estate is not required to file a New York State Estate Tax Return, six months from the issuance of temporary or preliminary letters, limited letters, ancillary letters, full letters of administration or letters testamentary. At any time after six months from the date of the decedent's death, if any "person interested," as that term is defined by SCPA 103(39), makes a written request for such a list, the fiduciary or attorney of record shall furnish the list, within 21 days of the mailing of such request, in as complete a form as is then possible.

Under subsection (b), The requirement for filing a list of assets may be satisfied by the filing of a summary schedule together with a copy of either Form 706 Federal Estate Tax Return, Form 706NA Federal Estate Tax Return for Nonresident Aliens, or New York State Estate Tax Return TT-385 or ET-90.

Mike.