Department of Taxation and Finance

                                   Instructions for Form ET-706                                                     ET-706-I(9/24)
                                   New York State Estate Tax Return
                                   For an estate of an individual who died on or after January 1, 2024

General information                                                     Preparer information
The add back of taxable gifts has been extended for estates             If you prepared Form ET-706 for the estate and you are not the 
of decedents dying on or after January 16, 2019, and before             executor, fill in the information requested in the preparer section 
January 1, 2026. An includible gift is any taxable gift under Internal  on page 6 of the return and sign where indicated. Include your 
Revenue Code (IRC) § 2503 that was made during the preceding            federal preparer tax identification number (PTIN) or your Social 
three-year period ending on the decedent’s date of death and that       Security number (SSN), and your New York tax preparer registration 
was not already included in the decedent’s federal gross estate.        identification number (NYTPRIN) if you are required to have one. 
However, a gift is not included if it was made:                         Paid preparers can be subject to a penalty for failure to conform 
•   when the decedent was not a resident of New York State (NYS);       to certain requirements. See TSB-M-09(10)M, Tax Preparer 
                                                                        Registration Program, and TSB-M-10(8)M, Enrolled Agents 
•   before April 1, 2014;                                               Excluded from the Definition of Tax Return Preparer for the Tax 
•   between January 1, 2019, and January 15, 2019; or                   Preparer Registration Program, for more information.
•   that is real or tangible personal property having an actual situs 
outside New York State at the time the gift was made.                   Conformity with the IRC
For estates of decedents dying on or after January 1, 2019, and         NYS Estate Tax Law Article 26 generally conforms to the IRC of 
before January 16, 2019, there is no addback of taxable gifts.          1986, with all amendments enacted on or before January 1, 2014 
                                                                        [NYS Tax Law § 951].
The Tax Law requires a New York qualified terminable interest 
property (QTIP) election be made directly on a New York estate tax      Which estates must file Form ET-706 for New 
return for decedents dying on or after April 1, 2019. Any election 
made under this subsection is irrevocable.                              York State
Any QTIP from a previously allowed New York marital deduction           New York State residents
must be included in the surviving spouse’s New York gross estate,       The estate of an individual who was a NYS resident at the time of 
whether the QTIP election was made on the transferring spouse’s         death must file a NYS estate tax return if the total of the federal 
New York estate tax return or a federal proforma return if an actual    gross estate plus any includible taxable gifts made while the 
federal return was not otherwise required.                              individual was a resident of New York State exceeds the New York 
                                                                        State basic exclusion amount ($6,940,000) applicable for dates of 
Relief provisions for the disposition of an estate when the surviving   death on or after January 1, 2024. See General information above 
spouse is not a United States citizen were set to expire on             for information on includible taxable gifts.
July 1, 2022. They will now expire on July 1, 2025. See Marital 
deduction for surviving spouses who are not United States citizens      New York State nonresidents
below.
                                                                        The estate of an individual who was not a resident of New York 
                                                                        State at the time of death must file a NYS estate tax return if the 
Discovery of abandoned property held by the                             estate includes real or tangible personal property having an actual 
Office of the State Comptroller (OSC)                                   location in NYS and the federal gross estate plus any includible 
For dates of death on or after June 1, 1944, a reduced interest         taxable gifts of real or tangible personal property located in New 
rate will be applied to any late paid estate tax due on an original     York State and intangible personal property employed in a business, 
or amended return that was required to be filed because of the          trade or profession carried on in New York State, made while the 
discovery of certain abandoned property held by OSC. The reduced        individual was a resident of NYS, exceeds the New York State 
interest rate will apply to the period of time the property was held by basic exclusion amount ($6,940,000) applicable for dates of death 
OSC.                                                                    on or after January 1, 2024. See General information above for 
                                                                        information on includible taxable gifts. 
Marital deduction for surviving spouses who                             The estate must also submit a completed Form ET-141, New York 
are not United States citizens                                          State Estate Tax Domicile Affidavit.
For dates of death on or after January 1, 2010, an estate that is 
not required to file a federal estate tax return may take the marital   General requirements for filing a federal estate 
deduction for a surviving spouse who is not a United States citizen     tax return
without setting up a Qualified Domestic Trust (QDOT). 
                                                                        U.S. citizens and residents
For further information on abandoned property and this marital          The executor must file federal Form 706 for the estate of every U.S. 
deduction, refer to TSB-M-14(5)M, 2013 Legislation Amending the         citizen or resident:
New York State Estate Tax.
                                                                        •  whose executor elects to transfer the deceased spousal unused 
                                                                        exclusion (DSUE) amount to the surviving spouse, regardless of 
New York State Marriage Equality Act                                    the size of the estate, or
For New York estate tax purposes, equal treatment has been given 
to estates of individuals legally married to different-sex spouses and  •  whose gross estate, plus adjusted taxable gifts and specific 
same-sex spouses since the enactment of the Marriage Equality           exemption is more than the federal basic exclusion amount 
Act, applicable to estates of individuals dying on or after July 24,    applicable to the decedent’s date of death.
2011. As a result of the Supreme Court’s decision in the matter of 
the United States v. Windsor, this treatment now also applies to        Nonresidents of the United States who were not U.S. 
estates of individuals legally married to same-sex spouses who died     citizens
prior to July 24, 2011. For more information, see TSB-M-13(9)M,         The executor must file federal Form 706-NA if the date of death 
New York Estate Tax Information for Estates of Individuals Married      value of the decedent’s gross estate located in the United States 
to Same-Sex Spouses, and TSB-M-13(10)M, Information for                 (under federal IRC situs rules) exceeds the filing limit of $60,000, 
Same-Sex Married Couples.                                               reduced by the sum of the gift tax specific exemption applicable to 

Page 2 of 6  ET-706-I (9/24)
certain gifts made in 1976, and the total taxable gifts made after         of payment, up to a maximum of 25% [NYS Tax Law §§ 990 and 
1976 that are not included in the gross estate.                            685(a)(2)]. This penalty is in addition to the interest charged for late 
                                                                           payments.
When to file Form ET-706 for New York State                                This penalty may be waived if you attach an explanation to your 
You must file Form ET-706 within nine months after the decedent’s          return showing reasonable cause for paying late.
date of death, unless you receive an extension of time to file the 
return.                                                                    Note: When late filing and late payment penalties are imposed at 
                                                                           the same time, the amount of the late filing penalty computed for 
An extension of time to file the estate tax return may not exceed six      each month is reduced by the amount of the late payment penalty 
months, unless the executor is out of the country.                         computed for the same monthly periods.
The Tax Department may grant an extension of time to pay                   If you compute your tax incorrectly – You may have to pay a 
the estate tax for up to four years from the date of death, if it is       penalty if the tax you report on your return is less than your correct 
established that payment of any part of the tax within nine months         tax. If you reported an amount that is off by more than 10% of the 
from the date of death would result in undue hardship to the estate.       tax required to be shown on the return, or by $2,000, whichever is 
Annual installments may be required [NYS Tax Law § 976(a)].                more, you may have to pay this penalty. The penalty is 10% of the 
                                                                           difference between the tax you reported and the tax you actually 
If you need an extension of time to file the estate tax return, pay the    owe [NYS Tax Law §§ 990 and 685(p)].
estate tax, or both, file Form ET-133, Application for Extension of 
Time to File and/or Pay Estate Tax, For an estate of an individual         Negligence penalty – If you do not show all of the tax imposed on 
who died on or after January 1, 2019.                                      your return (under the NYS Tax Law, its rules or regulations) due to 
                                                                           negligence or intentional disregard (but not with intent to defraud), 
Also see Election of installment payments of tax for closely held          you will be charged a penalty of 5% of any deficient amount.
business on page 3 for information on an extension of time to pay 
the tax when a large part of the estate consists of an interest in a       In addition, 50% of the interest due on any underpayment resulting 
closely held business.                                                     from negligence will be added to your tax [NYS Tax Law §§ 990 and 
                                                                           685(b)].
Where to file                                                              Fraudulent returns – If any part of a deficiency is due to fraud, 
Mail Form ET-706 to:                                                       you will be charged a penalty of 50% of the deficiency. In general, 
                 NYS ESTATE TAX                                            a deficiency is the difference between the correct tax and the tax 
                 PROCESSING CENTER                                         shown on your return. If you file your return late, the deficiency is 
                 PO BOX 15167                                              the entire tax. In addition, 50% of the interest due on any deficiency 
                 ALBANY NY 12212-5167                                      resulting from a fraudulent act will be added to your tax [NYS Tax 
                                                                           Law §§ 990 and 685(e)].
Private delivery services – If not using U.S. Mail, see 
Publication 55, Designated Private Delivery Services.                      Frivolous returns – The Tax Department will impose a penalty of 
                                                                           up to $500 on any person who files a frivolous tax return. A return is 
                                                                           considered frivolous when it does not contain information needed to 
Interest and penalties                                                     judge the correctness of the tax return or reports information that is 
Interest                                                                   obviously and substantially incorrect, intended to delay or impede 
Underpayment of tax – To avoid the assessment of interest, you             the administration of Article 26 of the Tax Law or the processing of 
must pay the total tax as finally determined within nine months of         the return [NYS Tax Law §§ 990 and 685(q)].
the date of death, even if you received an extension of time to file 
the return. Interest is compounded daily, and the rate is adjusted         Supplemental documents
quarterly.                                                                 A completed copy of either federal Form 706 or 706-NA (also 
                                                                           see Which estates must file Form ET-706 for New York State, on 
Overpayment of tax – If the estate is due a refund, you may also           page 1), with all schedules and supporting documents, must be 
be entitled to receive interest on your overpayment. Interest is           submitted with your NYS estate tax return. When applicable, you 
compounded daily, and the rate is adjusted quarterly. If the refund is     must submit the following documents with the estate tax return (if 
made within 45 days after the due date of the return, the extended         they were not previously submitted):
due date, or the date the return is filed, whichever is later, no interest 
will be paid. If the refund is not made within this 45-day period,         •  a copy of the death certificate
interest will be paid from the due date of the return or the date the      •  a copy of the decedent’s last will (if one exists)
return is filed, whichever is later.                                       •  letters of appointment (if obtained from the surrogate’s court)
                                                                           •  a power of attorney (see Attorney/representative information 
Penalties                                                                   below)
Late filing penalty – If you file late, you will be charged a penalty 
of 5% on the amount of tax required to be shown on the return              For the estate of an individual who was not a resident of NYS at 
(reduced by any tax paid by the prescribed due date of the return          the time of their death, complete Form ET-141, and attach it to the 
and by any allowable credits) for each month or part of a month the        return.
return is late, up to a maximum of 25%, unless you extend the time 
to file and file within the extended period, or attach to your return an   Amended returns
explanation showing reasonable cause for the delay. If your return is      To amend your NYS estate tax return, mark an  Xin the box at the 
more than 60 days late, this penalty will not be less than the lesser      top of the front page of Form ET-706, complete the return, and mail 
of $100 or 100% of the tax required to be shown (reduced by any            it to the NYS Estate Tax Processing Center address. Include your 
tax paid timely and by any allowable credit) [NYS Tax Law §§ 990           remittance for additional tax, if applicable. If you also amended 
and 685(a)(1)]. For information on requesting an extension of time         the federal estate tax return, attach a copy of the amended federal 
to file your return, see When to file Form ET-706 for New York State       estate tax return, Form 706 or Form 706-NA.
above.
Late payment penalty – If you do not pay the tax when due, you             Federal audit changes
will be charged a penalty of ½% of the unpaid portion of the total         If you are amending Form ET-706 as a result of a federal audit 
tax shown on the return for each month or part of a month the tax          change, mark an  Xin the box at the top of the front page of 
remains unpaid. It will be computed from the due date to the date          Form ET-706. Attach to the estate’s amended Form ET-706, a 

                                                                                                               ET-706-I (9/24)       Page 3 of 6
complete copy of the federal audit changes, including adjustments         or constructive possession of any property of the decedent with 
and supporting schedules. If you fail to attach all necessary forms       sufficient knowledge to file an accurate return. 
and schedules, the estate’s amended Form ET-706 will be returned 
to you, delaying processing.                                              If an executor has not been appointed, this form may be signed 
                                                                          and filed by a person having knowledge of all the assets in the 
                                                                          decedent’s estate. This person must also enter their name, address, 
Completing the return                                                     and Social Security number in the area provided for the executor on 
Note: If the decedent was:                                                the front page of the return.
•  a victim of the September 11, 2001, terrorist attack(s) who died as    If the estate has more than one executor, mark an  Xin the box, 
   a result of wounds or injuries incurred as a result of the attacks; or enter the name and other information for the primary executor 
•  a United States astronaut who died in the line of duty                 (preferably a person residing in NYS) in the area provided, and 
the estate is exempt from New York State estate tax. However,             attach a list of each of the other executors with their mailing address 
the estate is required to file a New York State estate tax return if a    and Social Security number. SubmitLetters Testamentary  orLetters 
federal estate tax return is required.                                    of Administration with the return if not previously submitted. It is 
                                                                          sufficient to have one of the coexecutors sign the return.
The preparer should write either KITA-9/11 or U.S. astronaut, as 
applicable, at the top of the front page of Form ET-706. The estate 
is not required to complete Schedules A, B, C, D, or E. However,          Election of installment payments of tax for 
the preparer should enter  0on lines 2 and 4 of Form ET-706.              closely held business
                                                                          In the area provided on the front page of the return, indicate if the 
                                                                          estate is electing to pay the estate tax in installments as provided 
Federal return required                                                   under NYS Tax Law § 997. When a large part of an estate consists 
A copy of the federal return must be submitted – The starting             of an interest in a closely held business, the estate representative 
point for the NYS estate tax return is the federal estate tax return.     may elect, under NYS Tax Law § 997, to apply for deferred 
A completed federal estate tax return must be submitted with the          payment of estate tax. This extension is based upon IRC § 6166, as 
NYS estate tax return, even if the estate is below the federal filing     incorporated in NYS Tax Law.
threshold.
                                                                          An estate will not be allowed to defer payment of the NYS estate tax 
Decedent information                                                      under NYS Tax Law § 997 if the estate is required to file a federal 
Enter the name of the decedent (last name first), home address at         estate tax return and either does not elect or is not allowed to pay 
the time of death, Social Security number, date of death (month,          the federal estate tax in installments under IRC § 6166.
date, and year), and county of residence.                                 The time limit for making this election for NYS estate tax is nine 
If you have not previously submitted a copy of the death certificate,     months from the date of death (15 months if an extension of time 
mark an X in the box and attach a copy to the return being filed.         to file is granted). Form ET-415, Application for Deferred Payment 
                                                                          of Estate Tax,For the estate of a decedent whose date of death is 
Indicate if the decedent was a nonresident of NYS at the time of          on or after January 1, 2019, must be completed and attached to 
death. If the decedent was not a resident of NYS at the time of           Form ET-706.
death, complete and attach Form ET-141 if one was not submitted           Note: If you are electing to pay the NYS estate tax in installments, 
previously.                                                               you must file Form ET-415 in the time allowed or it will be denied, 
In the area provided, enter the federal employer identification           even when the federal election is made on time.
number (EIN), if any, for the estate. The EIN, also known as a            If you need an extension of time to file the return or to pay the 
federal tax identification number, can be obtained by contacting          non-deferred tax, refer to Form ET-133, Application for Extension 
the IRS. Also enter the name(s) and EIN for any trusts created. If        of Time to File and/or Pay Estate Tax, For an estate of an individual 
additional room is needed, attach a sheet listing the names and           who died on or after January 1, 2019.
identification numbers of the trusts.
                                                                          Releases of lien
Attorney/representative information                                       In the area provided on the front page of the return, enter the 
If you, as the executor of the estate, have authorized a person           number of counties for which you are requesting releases of 
to represent you regarding the estate, and you would like the             lien, and submit a completed Form ET-117, Release of Lien of 
department to contact this authorized person, enter the person’s          Estate Tax, for each county in which real property is located. After 
name and the firm’s name, address, and telephone number in the            Form ET-117 has been validated and returned to you, file the 
areas provided on the front page of the return. The representative        validated Form ET-117 with the county clerk or commissioner of 
must sign in the area provided on the last page of the return.            deeds for the county in which the real property is located.
If you give a person power of attorney to represent you, attach           If a release of lien is needed for one or more cooperative 
completed Form ET-14, Estate Tax Power of Attorney, if one was not        apartments, complete a separate Form ET-117 for each cooperative 
submitted previously.                                                     corporation and purchaser. After Form ET-117 has been validated 
Note: Unless a change in representation or authority is being made,       and returned to you, give the validated Form ET-117 to the 
Form ET-14 should only be submitted to the department once.               purchaser of the cooperative apartment(s) as proof that the lien has 
You do not have to send Form ET-14 in with each estate tax                been released.
form you file. If Form ET-14 was submitted previously, indicate the       Do not submit real property and cooperative apartments on the 
form it was sent in with, and the date that form was submitted (see       same Form ET-117, even when they are located in the same county.
Form ET-706, page 1).
                                                                          A release of lien is not required if the property was held jointly by the 
Executor information                                                      decedent and the surviving spouse as the only joint tenants with the 
Enter the name (last name first) and other information for the            right of survivorship (tenants by the entirety).
executor of the estate. The term executor includes executrix,             Note: If you are not yet ready or are not required to file 
administrator, administratrix, or personal representative of              Form ET-706, refer to Form ET-30, Application for Release(s) of 
the decedent’s estate; if no executor, executrix, administrator,          Estate Tax Lien. If Form ET-30 does not apply, refer to Form ET-85, 
administratrix, or personal representative is appointed, qualified, and 
acting within the United States, executor means any person in actual 

Page 4 of 6  ET-706-I (9/24)
New York State Estate Tax Certification. Attach your completed                                        Worksheet
Form(s) ET-117 to whichever form you are filing.                                                 (see example below)
                                                                          1.  New York Taxable estate  .................................  1. 
Line instructions                                                         2.  New York Basic exclusion  ...............................  2.  6,940,000 
Note: Federal form line references are to Form 706, August 2019, 
and Form 706-NA, June 2019, unless otherwise noted.                       3.  Subtract line 2 from line 1  ...............................  3. 
                                                                          4.  5% of basic exclusion ......................................  4.      347,000
Item a                                                                    5.  Divide line 3 by line 4 (carry to four decimals) .....  5.
Is a federal estate tax return required to be filed with the 
IRS? – In the area provided above line 1 on the front page of NYS         6.  Subtract line 5 from 1.0  ...................................  6.
Form ET-706, indicate if the estate is required to file a federal         7.  Multiply line 2 by line 6 .....................................  7.
estate tax return, either federal Form 706 or 706-NA (see General 
requirements for filing a federal estate tax return on page 1 of these    8.  Applicable credit (tax amount for line 7 from tax
instructions). Since the federal estate tax return is the starting point     table on Form ET-706, page 6). Enter here and 
for the NYS estate tax return, a completed copy of the federal return        on Form ET-706, line 3. ...................................  8.
must be submitted, even when the estate is below the federal filing 
threshold.
                                                                         Example for Worksheet
Item b                                                                    1.  Taxable estate  .................................................  1. 7,128,074
If the estate is making a QTIP marital election, the amount of the 
QTIP must be listed on Schedule M, section A1, of the federal             2.  Basic exclusion  ...............................................  2.  6,940,000 
Form 706. A copy of the entire federal form should be submitted with      3.  Subtract line 2 from line 1  ...............................  3.      188,074
this return.
                                                                          4.  5% of basic exclusion ......................................  4.      347,000
Alternate valuation – When the estate is not required to file a 
federal estate tax return with the IRS, the estate may elect, if          5.  Divide line 3 by line 4 (carry to four decimals) .....  5.            0.5420
otherwise eligible, to use the alternate valuation on the pro forma       6.  Subtract line 5 from 1.0 ....................................  6.     0.4580
federal estate tax return filed with Form ET-706. This may result in a 
reduced estate tax liability.                                             7.  Multiply line 2 by line 6 .....................................  7.   3,178,520
The election must decrease both the value of the gross estate and         8.  Applicable credit (tax amount for line 7 from tax
the amount of New York estate taxes due after application of all             table on Form ET-706, page 6). Enter here and 
allowable credits. The calculation on the pro forma federal return           on Form ET-706, line 3. ...................................  8.        198,338
must use the tax rates and other provisions for the IRC, with all 
amendments through January 1, 2014.
To elect alternate valuation, check Yes on page 2, Part 3, line 1, of    Line 5
federal Form 706, or page 2, Schedule A, of federal Form 706-NA,         Enter the net amount of prior tax payment(s) you made to New York 
filed with NYS Form ET-706. If the estate elects to use the alternate    State. If you previously filed a return(s) and received a refund(s), 
valuation, the election may not be revoked. However, the estate          you must reduce the amount of payment(s) by the amount of 
may elect to use the alternate valuation after Form ET-706 is filed,     refund(s) and report this net amount on line 5. If you did not make 
provided the return was not filed later than one year after the due      any prior payments, enter 0.
date (including extensions). Refer to the federal instructions and 
regulations for information on the date that property is to be valued,   Line 6
determining if the estate qualifies, making an election after the return If an amount is due, make check or money order payable in U.S. 
is filed, and how to make a protective election.                         funds to the Commissioner of Taxation and Finance.
                                                                         Fee for payments returned by banks – The law allows the Tax 
Line 3 – Applicable credit                                               Department to charge a $50 fee when a check, money order, or 
Compute the amount of the applicable credit on Form ET-706, line 3       electronic payment is returned by a bank for nonpayment. However, 
as follows:                                                              if an electronic payment is returned as a result of an error by the 
•  If the taxable estate is not more than $6,940,000, enter the          bank or the department, the department will not charge the fee.
   amount from Form ET-706, line 2 on Form ET-706, line 3.
                                                                         If your payment is returned, we will send a separate bill for $50 for 
•  If the taxable estate is more than $6,940,000 but not more than       each return or other tax document associated with the returned 
   $7,287,000, complete the worksheet below.                             payment.
•  If the taxable estate is more than $7,287,000, enter 0on 
   Form ET-706, line 3.                                                  Schedule A
                                                                         Unless exempt, all estates must complete either Part 1 or Part 2 of 
                                                                         Schedule A. Part 1 is required if the decedent was a NYS resident 
                                                                         at the time of death. Part 2 is required if the decedent was a 
                                                                         nonresident of NYS at the time of death. 

                                                                         Lines 11 and 23
                                                                         Limited power of appointment created prior to September 1, 
                                                                         1930 – This particular power and the property covered by the power 
                                                                         applies to property conveyed before September 1, 1930, that was 
                                                                         subject to NYS estate or death taxes in the estate of the grantor of 
                                                                         such power, by virtue of the law then in effect, with the expectation 
                                                                         that a deferred tax would be paid by the grantee (donee) of the 
                                                                         power upon the exercise of the power. The value of the property 
                                                                         passing under such limited power of appointment must be added 
                                                                         to the federal gross estate of a deceased resident, if the limited 

                                                                                                             ET-706-I (9/24)     Page 5 of 6
power of appointment is exercised by the decedent by will or by a        •  that is real or tangible personal property having an actual situs 
disposition, such that if it were a transfer of property owned by the     outside New York State at the time the gift was made.
decedent, such property would be includable in the NYS gross 
estate as a transfer under IRC §§ 2035, 2036, 2037, or 2038.             Include a copy of any federal Form 709 on which the taxable gift 
                                                                         was reported. If additional space is needed, attach a separate piece 
                                                                         of paper; include the taxpayer name and identification number, and 
Lines 13 and 26                                                          label it Schedule D.
If the QTIP was not reported on Schedule F as part of a federal 
gross estate return and included in the amount on lines 8 or 19, 
enter the amount on lines 13 or 26.                                      Schedule E
                                                                         Residents complete Part 1 if your New York gross estate contains 
                                                                         property located outside New York State. If there is no property 
Lines 16 and 29                                                          located outside New York State, you can skip Schedule E, and enter 
Enter the amount of federal deductions not allowed for New York          0 on Schedule A, Part 1, line 16. Nonresidents complete Part 2.
State purposes. Residents transfer from Schedule E, Part 1, line 50. 
Nonresidents transfer from Schedule E, Part 2, line 67. 
                                                                         Part 1 – Residents
Residents: If you do not have any amount reported on Schedule A,         Column A – For lines 34 through 43 enter the corresponding 
line 9, enter  0on line 16. You do not need to complete Schedule E.      amounts from federal Form 706, Part 5 Recapitulation, lines 14 
                                                                         through 22.
Line 32                                                                  Column B – Enter the portion of column A that is directly related to 
If at the time of death, the decedent’s federal gross estate included    property inside New York State (property taxes, maintenance, and 
any works of art loaned to a public gallery or museum located in         so on); include any deductions directly related to intangible property 
New York State solely for exhibition purposes (including any that are    in this column. 
in transit to or from a public gallery or museum in New York State), 
and no part of the gallery’s or museum’s net earnings benefit any        Column C – Enter the portion of column A that is directly related to 
private stockholders or individuals, enter the value of the works of     property outside New York State (property taxes, maintenance, and 
art on this line.                                                        so on).
                                                                         Column D – Enter the portion of column A that cannot be directly 
Schedule B                                                               tied to property either inside or outside New York State or to 
Property located outside New York State – Complete this                  intangible property. Some examples would be funeral expenses, 
schedule, if there is real and tangible personal property located        executor commissions, attorney fees, accounting fees, and 
outside NYS that is included in the federal gross estate. If additional  deductions for unsecured debts of the decedent. 
space is needed, attach a separate piece of paper; include the 
taxpayer name and identification number, and label it Schedule B.        Part 2 – Nonresidents
                                                                         Column A – If you filed federal Form 706, for lines 51 through 60, 
Schedule C                                                               enter the corresponding amounts from federal Form 706, 
Nonresident estates (property located within New York State)             Part 5 - Recapitulation, lines 14 through 22. If you filed federal 
List all property located in New York State. If additional space is      Form 706-NA, enter the corresponding amount from Part III, 
needed, attach a separate piece of paper; include the taxpayer           Schedule B, line 4 on line 54, and the corresponding amount from   
name and identification number, and label it Schedule C.                 line 6 on line 60.
                                                                         Column B – Enter the portion of column A that is directly related to 
Schedule D                                                               property inside New York State (property taxes, maintenance, and 
Note: Estates of decedents dying on or after January 1, 2019,            so on).
and before January 16, 2019, do not complete Schedule D. 
Schedule D is only completed for estates of decedents dying on or        Column C – Enter the portion of column A that is directly related to 
after January 16, 2019.                                                  property outside New York State (property taxes, maintenance, and 
                                                                         so on); include any deductions directly related to intangible property 
                                                                         in this column.
Taxable gifts
Residents – An includible gift is any taxable gift under IRC § 2503      Column D – Enter the portion of column A that cannot be directly 
that was made during the preceding three-year period ending on the       tied to property either inside or outside New York State or to 
decedent’s date of death and that was not already included in the        intangible property. Some examples would be funeral expenses, 
decedent’s federal gross estate. However, a gift is not included if it   executor commissions, attorney fees, accounting fees, and 
was made:                                                                deductions for unsecured debts of the decedent.
•  when the decedent was not a resident of New York State;               Note: Since New York State Estate Tax Law does not conform 
•  before April 1, 2014;                                                 with the federal portability rule, any amounts that are subject to the 
                                                                         special rule of Regulation § 20.2010-2T(a)(7)(ii) that is reported on 
•  between January 1, 2019, and January 15, 2019; or                     line 23 of Part 5 - Recapitulation, federal Form 706 do not apply for 
•  that is real or tangible personal property having an actual situs     New York State. See TSB-M-15(4)M for more details.
outside New York State at the time the gift was made.
Nonresidents – An includible gift is any taxable gift under              Schedule F
IRC § 2503 that was made during the preceding three-year period          Litigation information – If the decedent was a plaintiff in any 
ending on the decedent’s date of death and that was not already          litigation at the time of their death, or the estate has undertaken or 
included in the decedent’s federal gross estate. Gifts should only be    is considering any litigation related to the decedent’s death, and 
included if the gift is of real or tangible personal property located in any recovery from the cause of action (litigation) will bring into the 
NYS or intangible personal property employed in a business, trade,       estate an asset not otherwise in the estate, such as a recovery for 
or profession carried on in NYS. However, a gift is not included if it   the decedent’s pain and suffering in a wrongful death action, mark 
was made:                                                                an  Xon page 1, and in the area provided in Schedule F, describe 
•  when the decedent was not a resident of New York State;               the litigation in the area provided. Include the fair market value of the 
                                                                         decedent’s interest in the cause of action as of the date of death.
•  before April 1, 2014;
•  between January 1, 2019, and January 15, 2019; or

Page 6 of 6 ET-706-I (9/24)
The department will waive the penalty and interest that applies to the 
estate tax attributable to the value of a cause of action that is includable 
in the taxable estate of the decedent. Penalty and interest on this 
amount will be waived from the date an estate tax return is filed 
that discloses the cause of action, to the date of payment, but not 
more than one year after the date of settlement or final judgment. 
Damages for wrongful death are not includable in the gross estate, 
but damages for personal injury and pain and suffering are.

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