New York State Department of Taxation and Finance For office use only Application for Release(s) of Estate Tax Lien Decedent's last name First name Middle initial Address of decedent at time of death (number and street) City State ZIP code Date of death ET-30 (4/14) Social security number Mark an X if copy of death certificate is attached For an estate of an individual whose date of death is on or after January 1, 2011 County of residence If the decedent was a nonresident of New York State on the date of death, mark an X in this box and attach completed Form ET141, New York State Estate Tax Domicile Affidavit ..................................................................................................... Executor - If 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 MI Mark an X Executor's last name First name Middle initial In care of (firm's name) Address of attorney or authorized representative City SSN or PTIN of attorney or authorized rep. State ZIP code if POA is attached If more than one executor, mark an X in the box (see instructions) Address of executor City Social security number of executor Email address of executor State ZIP code Telephone number ( ) Telephone number ( ) Email address of attorney or authorized representative Estimated value of all assets of estate (include jointly held assets) Real property (including property located outside New York State) All other property ................................................................... Total (add lines 1 and 2) ........................................................... 1 2 3 Was the decedent a member of a partnership? Yes Did the decedent have a surviving spouse? Yes No No Note: The executor may be held personally liable for unpaid estate tax up to the value of the assets that were distributed before the New York State estate tax was paid in full. The surviving spouse, all beneficiaries, and any other person in possession of property included in the New York gross estate may be held personally liable for unpaid estate tax up to the value of property received from the estate (NYS Tax Law section 975). A release(s) of lien is requested (mark an X in the box). To obtain a release of lien, attach the following: 1. A completed Form(s) ET117, Release of Lien of Estate Tax: a. for each county in which real property is located; and/or b. for each cooperative apartment. Enter the number of counties in which the properties are located. 2. An original or verified copy of the Letters Testamentary or the Letters of Administration, unless previously submitted (also indicate the type of letters in the section marked Executor, above). Your application will not be processed until the letters of appointment are on file with the Tax Department. 3. A copy of the death certificate. Note: A release of lien is not required if the real property was held jointly by the decedent and the surviving spouse as the only joint tenants. There is no fee for a release of lien. Mail this form with Form(s) ET117 to: NYS ESTATE TAX PROCESSING CENTER PO BOX 15167 ALBANY NY 12212-5167 Private delivery services ­ See Publication 55, Designated Private Delivery Services, if not using U.S. Mail. American LegalNet, Inc. www.FormsWorkFlow.com ET-30 (4/14) (back) Instructions This person may file Form ET-85 or Form ET-706 to obtain a release of lien, and must assume personal liability for all estate taxes that may be due. When to use Form ET-30 Use this form to obtain release(s) of an estate tax lien if you are the appointed executor or administrator of the estate, or the duly authorized representative of the executor, and fewer than nine months have passed since the date of death. Note: Waivers are not required for the estate of an individual whose date of death is on or after February 1, 2000. However, the need to obtain a release of the estate tax lien before transferring real property remains. Submit either Letters Testamentary or Letters of Administration with the application as proof of your appointment, unless previously submitted. To be acceptable, the letters of appointment must be current and must not restrict the executor from receiving estate assets. Letters of appointment issued by a court outside New York State are acceptable if the decedent was not a resident of New York State at the time of death, and the court has jurisdiction over the decedent's estate. Enter the executor's name, address, social security number, and telephone number in the area provided. If the estate has more than one executor, enter the information for any executor (preferably one who is a New York State resident) in the area provided, mark an X in the box, and attach a list of the other executors with their addresses, telephone numbers, and social security numbers. Specific instructions Complete the information requested about the decedent. Please verify that the decedent's social security number is correctly entered on the application. Submit a photocopy of the death certificate with the application. For the estate of an individual who was not a resident of New York State at the time of his or her death, complete Form ET141, New York State Estate Tax Domicile Affidavit, and attach it to the return. If a person is authorized to represent the executor regarding the estate, and the executor prefers the department contact that person, enter the name (last name first) of the attorney, accountant, or enrolled agent representing the executor. Also enter the firm's name, address, and telephone number in the areas provided. If the executor has signed Form ET14, Estate Tax Power of Attorney, and it is being submitted with this application, attach it to the application and mark an X in the box. Complete and attach Form ET117, Release of Lien of Estate Tax, if a release of lien is needed for real property or a cooperative apartment. Two parcels of real estate can be listed on one form. However, if the real property is located in different counties or a release of lien is needed for more than one cooperative apartment, a separate Form ET117 must be completed for each county or apartment. The name and address of the executor, or authorized representative, should be entered at the top of Form ET117 for mailing purposes.