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The New York ET-95 form is a document used to claim a refund of New York State estate tax. This form is essential for executors or representatives seeking to address issues such as denied refunds, protective claims, or disputes over paid bills. Proper completion of the ET-95 ensures that individuals can effectively manage their estate tax obligations and rights.

Outline

The New York ET-95 form is a crucial document for individuals seeking a refund of New York State estate tax. This form serves several purposes, including the protest of denied refunds, the filing of protective claims, and the contesting of paid bills. Executors or authorized representatives must provide detailed information about the decedent, including their name, Social Security number, and date of death. Additionally, the form requires the executor's details, such as their contact information and any changes in the executor's status. If there are multiple executors, this must also be indicated. The form allows for the submission of claims based on various grounds, including unresolved issues that may affect the estate tax. It is essential for claimants to provide a clear explanation of the reasons for their refund request and to attach any necessary documentation. By completing the ET-95 form accurately, individuals can protect their rights and ensure that any potential overpayment is addressed in a timely manner.

	New York State Department of Taxation and Finance			ET-95
	Claim for Refund of New York State Estate Tax			ET-95
				(4/09)

Decedent’s last name		First name	Middle initial

Social security number ( SSN )		Date of death	Employer identiication number ( EIN ) of estate

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

Executor’s last name

First name

In care of ( ﬁrm’s name )

Mark an X

If more than one executor, mark an X

E-mail address of executor

if POA is

in the box ( see instructions )

attached

Address of attorney or authorized representative

Address of executor

City

State

ZIP code

City

State

ZIP code

SSN or PTIN of attorney or authorized rep.

Telephone number

Social security number of executor

Telephone number

(

)

(

)

1 Are you requesting a refund? ( see instructions )		Yes
A If No, you may ile this form as a protective claim to preserve your rights to a possible refund when there
is an unresolved issue and the statute of limitations is due to expire before the matter is settled. ( see instr. )
B If Yes, are you protesting either a denied or reduced refund, or a paid bill?		Yes
		Yes

1) If Yes, enter the amount of refund claimed $

, the amount of total

aIf Yes, ile Form ET-115 or Form ET-115.1 to request a refund based on federal audit changes.

Do not ﬁle this form.

b If No, ile an amended Form ET-706 or Form ET-90 to request a refund. Do not ﬁle this form.

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	Date	E-mail address of attorney or authorized representative

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	Date	Signature of co-executor			Date

Print name of preparer other than executor		Signature of preparer other than executor			Date

Address of preparer	City	State	ZIP code	E-mail address of preparer

ET-95 (4/09) (back)

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 DTF-960, Statement of Proposed Audit Changes; Form DTF-966.1, Notice and Demand for Payment of Tax Due; or Form DTF-961, Notice of Additional Tax Due, enter your 10-digit assessment ID in the space provided on line 1.

*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 ET-90, New York State Estate Tax Return, and write AMENDED at the top of the return. For dates of death on or after February 1, 2000, ile Form ET-706, New York State Estate Tax Return, and mark an X in the box on the top of the front page of the return.

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 ET-14, Estate Tax Power of Attorney, if one was not submitted previously. Refer to the instructions on Form ET-14 for additional information.

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 5-a, 171, 171-a, 287, 308, 429, 475, 505, 697, 1096, 1142, and 1415 of that Law; and may require disclosure of social security numbers pursuant to 42 USC 405(c)(2)(C)(i).

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) 457-5181.

Need help?

Internet access: www.nystax.gov

(for information, forms, and publications)

Fax-on-demand forms: Forms are
available 24 hours a day,
7 days a week.	1 800 748-3676

Telephone assistance is available from 8:00 A.M. to 5:00 P.M. (eastern time), Monday through Friday.

Estate Tax Information Center:	(518)	457-5387
In-state callers without free long distance:	1 800	641-0004
To order forms and publications:	(518)	457-5431
In-state callers without free long distance:	1 800	462-8100

Text Telephone (TTY) Hotline (for persons with hearing and speech disabilities using a TTY): If you have access to a TTY, contact us at 1 800 634-2110.

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.

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Fact Name	Details
Form Purpose	The ET-95 form is used to claim a refund of New York State estate tax.
Governing Laws	New York State Tax Law, sections 5-a, 171, 171-a, 287, 308, 429, 475, 505, 697, 1096, 1142, and 1415.
Executor Information	The form requires detailed information about the executor, including name, address, and social security number.
Change of Executor	If there is a change of executor, the form must indicate the type of letters submitted.
Refund Request Types	Requests can be for a denied refund, a protective claim, or a protest of a paid bill.
Filing Deadlines	Claims must be filed within three years of the return filing or two years from the tax payment, whichever is later.
Attorney Representation	If an attorney or representative is involved, their details must be provided, and they must sign the form.
Privacy Notification	Personal information collected is governed by New York State Tax Law and used for tax administration purposes.
Contact Information	For assistance, individuals can contact the Estate Tax Information Center at (518) 457-5387.

Filling out the New York ET-95 form requires careful attention to detail. This form is used to claim a refund of New York State estate tax. Ensure all information is accurate and complete before submission to avoid delays in processing.

Begin by entering the decedent's last name, first name, and middle initial.
Provide the decedent's social security number (SSN) and date of death.
Enter the employer identification number (EIN) of the estate.
If there has been a change of executor, indicate the type of letters by marking L for regular or LL for limited letters. If no letters are being submitted, enter N.
Fill in the attorney’s or authorized representative’s last name, first name, and middle initial.
Provide the executor's last name, first name, and middle initial.
In the “In care of” section, enter the firm’s name, if applicable.
If there is more than one executor, mark an X in the designated box.
Include the email address of the executor if a power of attorney is attached.
Complete the address fields for both the attorney or authorized representative and the executor, including city, state, and ZIP code.
Enter the social security number or preparer tax identification number (PTIN) of the attorney or authorized representative.
Provide the telephone numbers for both the attorney or authorized representative and the executor.
Indicate whether you are requesting a refund by marking Yes or No. If No, follow the instructions provided for filing a protective claim.
If Yes, specify whether you are protesting a denied or reduced refund or a paid bill. Fill in the amounts for the refund claimed and total estate tax paid if applicable.
Detail the reason for the claim in the space provided. Attach additional sheets if necessary.
If an attorney or authorized representative is listed, they must complete the declaration section and sign it.
The executor must certify the claim by signing and dating the form. If there is a co-executor, they should also sign and date.
Print the name of the preparer if different from the executor, and have them sign and date the form.
Provide the address and contact information for the preparer.
Mail the completed form to the New York State Department of Taxation and Finance at the specified address.

What is the purpose of the New York ET-95 form?

The New York ET-95 form is used to claim a refund of New York State estate tax. It can be utilized for various types of claims, including protests against denied refunds, protective claims for unresolved issues, and protests of paid bills.
Who is eligible to file the ET-95 form?

The executor of the estate, or a person authorized to represent the executor, can file the ET-95 form. If no executor has been appointed, a person with knowledge of the estate's assets may file on behalf of the estate.
What information is required on the form?

The form requires details such as:
- Decedent's name and social security number
- Date of death
- Executor's name and contact information
- Reason for the refund claim
- Signature of the executor or authorized representative
How do I know if I should file a protective claim?

A protective claim should be filed if there is an unresolved issue that could affect your estate tax refund and the statute of limitations is nearing expiration. This ensures that your rights to a potential refund are preserved.
What is the deadline for filing the ET-95 form?

The ET-95 form must be filed within three years from the date the return was filed or within two years from the date the tax was paid, whichever is later. Timely filing is crucial to protect your claim.
What should I do if my refund claim is denied?

If your refund claim is denied, you can file the ET-95 form to formally protest the denial. Be sure to include the amount of the refund claimed and any relevant assessment ID numbers.
Where should I send the completed ET-95 form?

Mail the completed ET-95 form to the following address:

NYS TAX DEPARTMENT
TDAB - ESTATE TAX AUDIT
W A HARRIMAN CAMPUS
ALBANY NY 12227

Filling out the New York ET-95 form can be a daunting task, especially during a time of loss. Mistakes can lead to delays in processing your claim for a refund of estate tax. One common mistake is failing to provide complete information. Each section of the form requires specific details about the decedent, the executor, and the reason for the claim. Omitting even a small piece of information can result in the form being returned or rejected. Make sure to double-check that all fields are filled out accurately and completely.

Another frequent error involves misunderstanding the purpose of the form. Some individuals mistakenly file the ET-95 when they should be using other forms, such as the ET-115 or ET-706. The ET-95 is specifically for claiming refunds, so if your situation does not fit this description, you may need to explore alternative forms. It's essential to read the instructions carefully and ensure that the ET-95 is the correct choice for your circumstances.

Additionally, many people overlook the importance of signatures. The ET-95 requires the signatures of both the executor and any authorized representatives. If these signatures are missing, the claim may not be processed. Ensure that everyone who needs to sign the form does so before submission. This step may seem minor, but it is crucial for the validity of your claim.

Another mistake is related to the reason for the claim. When detailing the reason for the refund request, it is vital to provide a thorough explanation. Many individuals write vague or incomplete statements, which can lead to confusion and delays. Be clear and concise in your explanation, and attach any necessary documentation to support your claim. This will help the tax department understand your situation better and process your request more efficiently.

Lastly, failing to meet deadlines can be detrimental to your claim. The ET-95 must be filed within specific time frames, depending on the circumstances of the estate. Be aware of these deadlines and ensure that your claim is submitted on time. If you are unsure about the timelines, consult the instructions or seek assistance. Taking these proactive steps can help avoid unnecessary complications and ensure that your claim is handled promptly.

The New York ET-95 form is a crucial document used to claim a refund of New York State estate tax. Along with this form, several other documents may be required or helpful in the process. Here is a brief overview of five commonly used forms and documents associated with the ET-95.

Form ET-706: This is the New York State Estate Tax Return. It is filed to report the estate's total value and calculate the estate tax owed. If there are any amendments or corrections to be made, this form is also used.
Form ET-90: The Amended New York State Estate Tax Return is utilized for estates of decedents who passed away between May 25, 1990, and February 1, 2000. It serves to correct previously filed returns and can be used to claim refunds.
Form ET-115: This form is specifically for requesting a refund based on changes made during a federal audit. If a federal audit affects the estate tax, this form must be filed instead of the ET-95.
Form ET-14: The Estate Tax Power of Attorney allows an executor to designate a representative to act on their behalf regarding estate tax matters. This form ensures that the representative can receive tax information and communicate with the tax department.
Form DTF-960: This is the Statement of Proposed Audit Changes. It outlines any proposed changes to the estate tax assessment and is essential for those contesting a paid bill or seeking a refund.

Understanding these forms and their purposes can facilitate the refund process and ensure that all necessary documentation is submitted correctly. Each document plays a specific role in addressing different aspects of estate tax claims and potential refunds.

Form ET-706: This is the New York State Estate Tax Return for estates of decedents who passed away on or after February 1, 2000. Like the ET-95, it addresses estate tax issues but is primarily used to report the estate's tax liability rather than claim a refund.
Form ET-90: This form is used for estates of decedents who died between May 25, 1990, and February 1, 2000. Similar to the ET-95, it can be amended to claim refunds but serves as the original return for estate tax reporting.
Form ET-115: This form is specifically for requesting a refund based on federal audit changes. It shares a purpose with the ET-95 in that both are used to claim refunds, but the ET-115 is tied directly to adjustments made during federal audits.
Form ET-115.1: Like Form ET-115, this document is also used to request refunds based on federal audit changes. Both forms serve similar functions, focusing on refunds arising from federal tax assessments.
Form DTF-960: This is the Statement of Proposed Audit Changes. While the ET-95 is used to claim refunds, the DTF-960 is related to the initial assessment of tax due, which may later lead to a refund claim if contested.
Form DTF-966.1: This Notice and Demand for Payment of Tax Due is issued by the tax department. If a taxpayer disputes this notice, they may use the ET-95 to claim a refund after paying the assessed amount.
Form DTF-961: Similar to the DTF-966.1, this notice communicates additional tax due. If the taxpayer believes the amount is incorrect, they can file an ET-95 to contest the payment.
Form ET-14: This is the Estate Tax Power of Attorney form. While not directly related to tax claims, it allows an executor to authorize a representative to act on their behalf, which can include filing refund claims like the ET-95.

When filling out the New York ET-95 form, it is crucial to follow specific guidelines to ensure accuracy and compliance. Here are five things to do and five things to avoid.

Do provide complete and accurate information about the decedent, including their last name, first name, middle initial, and social security number.
Do clearly indicate whether you are requesting a refund and provide details if you are protesting a denied or reduced refund.
Do attach any necessary supporting documents, such as Letters Testamentary or Letters of Administration, if applicable.
Do ensure that the executor’s signature is included on the form, along with the date of signing.
Do keep a copy of the completed form and any attachments for your records.

Don't leave any required fields blank, as this may delay processing or lead to rejection of the claim.
Don't file the form without checking for any additional instructions or requirements specific to your situation.
Don't submit the form without reviewing it for errors or inaccuracies.
Don't forget to mail the form to the correct address provided in the instructions.
Don't assume that your claim will be processed without follow-up; monitor the status of your claim after submission.

Misconception 1: The ET-95 form is only for large estates.

This is not true. The ET-95 form can be used for any estate that has overpaid New York State estate tax, regardless of its size. If you believe there has been an overpayment, you can file this form.
Misconception 2: You cannot file the ET-95 if the estate tax was paid more than three years ago.

This is incorrect. While there are time limits for filing certain claims, the ET-95 form can still be filed as a protective claim if there are unresolved issues affecting the estate tax. It is important to act before the statute of limitations expires.
Misconception 3: You must have an attorney to file the ET-95 form.

While having an attorney can be helpful, it is not a requirement. Executors can file the form themselves if they have the necessary information and understand the process.
Misconception 4: The ET-95 form is only for protesting denied refunds.

In reality, the ET-95 can be used for various claims, including protests of denied refunds and protective claims for unresolved issues. It serves multiple purposes in the estate tax refund process.
Misconception 5: You can submit the ET-95 form without supporting documentation.

This is not advisable. A detailed explanation of the claim's basis should accompany the form. Attach any relevant documents to strengthen your case.
Misconception 6: Filing the ET-95 guarantees a refund.

Filing the ET-95 does not guarantee a refund. The claim will be reviewed by the New York State Department of Taxation and Finance, and a determination will be made based on the information provided.

estate tax paid $

, and if protesting a paid bill, the assessment

. Complete the rest of this form.

2) If No, is the refund request the result of a federal audit?

Filling out the New York ET-95 form can seem daunting, but understanding its key components can simplify the process. Here are six essential takeaways to keep in mind:

Purpose of the Form: The ET-95 form is specifically designed to claim a refund of New York State estate tax. It is crucial to know when and why to use this form.
Executor Information: Provide accurate details about the executor, including their name, social security number, and contact information. This ensures that the claim is processed smoothly.
Refund Request: Clearly indicate whether you are requesting a refund or filing a protective claim. This distinction is important for the Tax Department to process your claim appropriately.
Reason for Claim: Include a detailed explanation of the facts and figures supporting your claim. If necessary, attach additional sheets to provide complete information.
Signature Requirements: Both the executor and any authorized representatives must sign the form. This certification confirms the accuracy of the information provided.
Submission Guidelines: Mail the completed form to the specified address. Ensure that all required documents, such as Letters Testamentary or Letters of Administration, are included with your submission.

By following these key points, you can navigate the process of filling out and using the New York ET-95 form with greater confidence. Remember, accurate information and clear communication are vital for a successful claim.